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Case Law Details

Case Name : Kisan Brick Field Vs State of U.P. (Allahabad High Court)
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Kisan Brick Field Vs State of U.P. (Allahabad High Court)

The petitioner challenged two orders passed by the tax authorities for the financial year 2020–21. The first order dated 16.02.2025 raised a demand of ₹6,52,259.04. The second order dated 08.10.2025 rejected the petitioner’s appeal on the ground of delay. The petitioner sought quashing of both orders.

A show-cause notice dated 11.11.2024 had been issued under Section 74 of the GST Act, calling upon the petitioner to explain why tax, interest, and penalty totaling ₹6,52,259.04 should not be imposed. The notice

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