Shakti Industries Vs Directorate General of GST Intelligence Lucknow And 2 Others (Allahabad High Court)
Summary: The Allahabad High Court set aside, insofar as the petitioners in the batch were concerned, the common Adjudication Order dated 25.03.2026 passed under Section 74 of the CGST Act, 2017 read with the U.P. GST Act, 2017 and IGST Act, 2017 for Financial Years 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 (January). The batch comprised writ petitions filed by M/s Shakti Industries, M/s Rv Pumps, M/s Ishan Industries and Vijay Agarwal.
The petitioners submitted that they had been disabled from filing their reply on the Common Portal and, therefore, communications between the parties had taken place through e-mail. In that context, the petitioner asserted that a detailed reply to the Show Cause Notice dated 24.09.2025, together with supporting documents, had been sent on 06.03.2026 to the e-mail address provided by the Adjudicating Authority. However, while passing the impugned order dated 25.03.2026, the Adjudicating Authority recorded that no written submissions/reply had been filed by the petitioner firm and the other three firms even till 09.03.2026.
The High Court noted that a specific response had earlier been sought from Revenue to paragraph 18 of the writ petition containing the above assertion. When queried, learned counsel for Revenue stated that he had not received any clear-cut denial of the facts stated in paragraph 18. In these circumstances, the Court considered that no useful purpose would be served by keeping the writ petitions pending or calling for a counter affidavit at that stage.
