Varanasi Sangam Expressway Pvt Ltd. Vs Commissioner of State Tax (Allahabad High Court)
The Allahabad High Court considered a writ petition under Article 226 challenging a show cause notice dated 20 June 2025 issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner argued that the notice lacked the essential elements required under Section 74, namely evidence of fraud, willful misstatement, or suppression of facts to evade tax. Upon examination, the Court observed that the show cause notice did not contain these necessary prerequisites. The counsel for the respondents conceded that the notice failed to meet the statutory requirements. In view of these findings, the Court quashed and set aside the show cause notice, while granting the Department liberty to initiate proceedings under any other applicable provision of the U.P. GST Act in accordance with law. The writ petition was accordingly disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard learned counsel for the parties.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the show cause notice dated 20.06.2025 issued by the respondent No.2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘U.P.G.S.T. Act’).
