GST: Jurisdiction Barred for Section 74 Order When Charge Foundation Set Aside in Section 130 Proceedings

Viabhav Edible Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court) Introduction: The Allahabad High Court delivered a pivotal judgment in the case of Viabhav Edible Pvt. Ltd. vs. State of U.P. and Others, setting aside a U.P. GST order dated 17.8.2021. The court ruled that no jurisdiction survives when the foundation of the charge was previously set aside in its entirety in proceedings under Section 130 of the U.P. GST Act. Detailed Analysis: 1. Background: The petitioner, represented by Sri Aditya Pandey, challenged the U.P. GST order passed by respondent no.2, imposing tax, inter...