Electricity Consumption Alone Isn’t Tax Evasion Proof: Allahabad HC Quashes GST Order

Eco Cement India Ltd. Vs State of U.P. And 3 Others (Allahabad High Court) The Allahabad High Court addressed a writ petition filed by Eco Cement India Ltd., a company engaged in the manufacture and sale of cement, iron, and steel. The petition challenged two orders: a GST order dated October 20, 2022, and an appellate order dated June 6, 2023. Factual Background The case originated from an inspection of the company’s business premises on January 9, 2019. Based on this survey, the authorities initiated proceedings against Eco Cement India Ltd. under Section 74 of the GST Act, alleging ta...