Allahabad HC Quashes GST Confiscation Notice as Tax Liability Was Not Determined Under Sections 73/74

Kvn Fmcg Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The Allahabad High Court allowed the writ petition filed by Kvn FMCG Pvt. Ltd. challenging proceedings initiated under Sections 122 and 130 of the CGST/UPGST Act, 2017 relating to alleged excess stock and violation of record-keeping provisions under Section 35 of the Act. The petitioner sought quashing of the show cause notice dated 12.02.2026, the confiscation order dated 27.02.2026, and Form GST DRC-07 dated 09.03.2026, along with refund of approximately Rs.64,91,007/- recovered during search proceedings. The petitioner argued that p...