Ground of Writ-The Petitioner, aggrieved by the impugned Show Cause Notice (SCN) and ex-parte order issued under Section 74 of the CGST Act, 2017, has filed the present Writ Petition.The Petitioner contends that the impugned SCN fails to establish any of the statutory preconditions, namely fraud, wilful misstatement, or suppression of facts. It is further asserted that the proceedings are barred by res judicata, have been initiated in violation of the principles of natural justice, and are in conflict with the moratorium imposed by the National Company Law Tribunal (NCLT).
Order- The Court has disposed of the Writ Petition in favour of the Petitioner, thereby quashing and setting aside the impugned Show Cause Notice (SCN) and ex-parte Order. The Court observed that the essential ingredients of Section 74 of the CGST Act, 2017 were not satisfied, as there was no allegation of fraud or suppression of facts. However, the Court has granted liberty to the Department to initiate fresh proceedings in accordance with law.
GST Case Law-Ajnara Realtech Limited Versus State of Uttar Pradesh
Citation-2025 TAXONATION 473 (ALLAHABAD)
Authors for the blog-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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