Tag Archives: State of U.P.

High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists

By | September 23, 2026
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High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 against a Section 74 adjudication order involving factual disputes over portal… Read More »

Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions

By | September 21, 2026
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Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions Issue Whether parallel criminal prosecution, charge sheet, and cognizance under the general penal law (Bharatiya Nyaya Sanhita, 2023 / BNS) can continue for alleged fake Input Tax Credit (ITC) when proceedings and prosecution mechanisms under the special enactment (GST Act)… Read More »

Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded

By | September 12, 2026
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Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Issue Whether ex parte appellate orders passed under Section 107 of the CGST/UPGST Act against a company in liquidation, without issuing notice or… Read More »

Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice

By | September 3, 2026
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Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Issue Whether an adjudicating authority can use Section 161 rectification to conduct a merit review of unconsidered replies, sustain an ex parte demand, and issue… Read More »

Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice

By | September 2, 2026
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Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »

Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore

By | August 28, 2026
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Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »

Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7)

By | August 22, 2026
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Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »

Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice

By | August 19, 2026
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Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice Issue Whether uploading a Show Cause Notice (SCN) under Section 73 solely on the GST portal constitutes valid service under Section 169 when the taxpayer’s registration has already been cancelled and no business operations are ongoing. Facts Registration Cancellation: The… Read More »

SCN under Section 74 lacking specific allegations of fraud, wilful misstatement, or suppression is legally unsustainable and liable to be quashed.

By | August 18, 2026
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SCN under Section 74 lacking specific allegations of fraud, wilful misstatement, or suppression is legally unsustainable and liable to be quashed. Issue Whether a Show Cause Notice (SCN) issued under Section 74 is legally valid when it fails to disclose the foundational jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts with intent to… Read More »

Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7)

By | August 17, 2026
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Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Issue Whether a tax demand order raising tax, interest, and penalty amounting to ₹24,40,363.10 can be sustained under Section 75(7) of the CGST Act, 2017 when the underlying Show… Read More »