Allahabad HC Set Aside GST Demand Order as Relied Upon Documents Were Not Supplied

Sai Auto Mobiles Vs Commissioner Central Goods Service Tax And Central Excise And 2 Others (Allahabad High Court) The Allahabad High Court set aside an order dated 24.03.2026 passed under Section 74 of the CGST Act, 2017 after finding that the petitioner had not been supplied copies of the relied upon documents (RUDs) before confirmation of the demand. The petitioner contended that a specific application seeking copies of the RUDs had been submitted on 16.01.2026, but neither was the application rejected nor were the documents supplied. The petitioner also argued that certain double entries ap...