Allahabad HC Rejects GST Section 74 Action Due to Absence of Fraud or Suppression

S.A. Iron & Alloys Pvt. Ltd. Vs State of U.P. and 4 others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging two orders issued by the authorities: an order dated 10 June 2022 passed by respondent no. 4 and an appellate order dated 24 February 2023 passed by respondent no. 5. The petitioner, a private limited company registered under GST and engaged in the business of sponge iron and MS ingots, stated that its business premises were surveyed on 1 December 2018. During the survey, the authorities allegedly recorded stock figures by eye estimation without ...