GST Update

 Desk of CA. Praveen Sharma – 866 Series (CAPS) 

ALLAHABAD HIGH COURT – Case of Shanti Construction and Suppliers

Allahabad High Court – Section 73 Order Set Aside (FY 2018–19)

The petitioner challenged an adjudication order dated 09.04.2024 under Section 73 of the UPGST Act, raising a demand of ?2,04,028 for FY 2018-19.

The Court observed that the case was similar to M/s Riya Construction v. State of U.P. (Writ Tax 3964/2025), decided on 09.10.2025.

Following the same principle, the Court quashed the order, subject to the petitioner depositing ?21,000 within one month, to be adjusted against any amount already paid.

After the deposit, the authority must provide the show-cause notice, supplementary notices, and all relied-upon documents within two weeks.

The petitioner must submit a reply within four weeks, and the officer must grant a hearing with at least two weeks’ notice.

The proceedings must be completed within six months from the date of compliance, and the deposit will be subject to the final outcome.

LINK:CA. Praveen Sharma on Linkedin

Regards 
CAPS