Ntt Cloud Voice And Communications India Private Limited Vs State of U.P (Allahabad High Court)
Allahabad High Court has stayed a GST order imposing CGST and SGST with penalty, finding it contradictory to the original show cause notice which only sought IGST. The court noted concerns about jurisdiction and limitation.
The Allahabad High Court has stayed the operation of an adjudication order issued against NTT Cloud Voice and Communications India Private Limited, citing significant discrepancies between the show cause notice (SCN) and the final order.
The petitioner argued that the initial SCN proposed a demand solely for Integrated Goods and Services Tax (IGST) of ₹2,98,23,691, along with interest and penalty. However, after the limitation period expired on November 30, 2024, a subsequent notice on December 18, 2024, increased the IGST demand and introduced proposed demands for Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) of ₹19,777 each.
The impugned final order, issued on February 20, 2025, imposed no demand for IGST but levied substantially increased demands for CGST and SGST, amounting to ₹2,76,62,622 each, along with penalties.
The petitioner contended that the final order was “wholly without jurisdiction” due to the expiry of the limitation period for the subsequent SCN and because the adjudication order was “wholly in excess and contrary to the original show cause notice.”
