Raghuvansh Agro Farms Ltd. Vs State of U.P. and 2 others (Allahabad High Court)
The Allahabad High Court allowed the writ petition filed by M/s Raghuvansh Agro Farms Ltd. challenging the order dated 10.1.2025 passed by respondent no. 2 and the order dated 31.5.2023 passed by respondent no. 3 in proceedings initiated against the petitioner under Section 74 of the SGST Act. ([TaxGuru][1])
The petitioner was a private limited company engaged in the business of supply of agricultural goods and areca nuts. It stated that it maintained books of account and paid due taxes. A survey was conducted on 22.1.2019, pursuant to which notice under Section 74 was issued in Form GST DRC-01 dated 7.4.2021. The petitioner submitted a reply and thereafter a detailed reply along with relevant documents. According to the petitioner, the order dated 31.5.2023 was passed without providing an opportunity of personal hearing, and its appeal against that order was subsequently dismissed.
The petitioner also challenged the jurisdiction of the State GST authorities, contending that it fell under the Central jurisdiction of the CGST Commissioner, Division III, Range XVI. It submitted that there was no recommendation of the GST Council for issuance of a notification of cross empowerment and that, in the absence of such empowerment, the proceedings initiated by the Deputy Commissioner, State Tax, Sector 10, NOIDA were without jurisdiction.
