Allahabad HC Upheld Section 74 GST Notice Due to Prima Facie Satisfaction of Fraud

Pilcon Infrastructure Private Limited Vs State of U.P. And Another (Allahabad High Court) The writ petition was filed challenging a notice dated 17.10.2025 issued to the petitioner under Section 74 of the U.P. GST Act, 2017. The petitioner contended that the notice was without jurisdiction as there was no allegation or existence of fraud, willful misstatement, or suppression of facts. It was submitted that the supplier firm, M/s Maa Kamakhaya Trading, registered in Chhattisgarh, was a genuine entity that had issued valid tax invoices and e-way bills, and that supplies were made against payment...