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GST Order Invalid Where Final Demand Exceeded Proposed Amount: Allahabad HC
Case Law Details
- Case Name
- S.S. Enterprises Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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S.S. Enterprises Vs State of U.P. (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging two orders passed by the GST authorities: one dated 11.02.2025 raising a demand against the petitioner, and another dated 13.10.2025 rejecting the petitioner’s appeal on the ground of delay.
The proceedings originated from the issuance of an online GST ASMT-10 pointing out alleged discrepancies in the petitioner’s records. Subsequently, a show-cause notice dated 22.11.2024 under Section 74 of the Goods and Services Tax Act, 2017 was issued in Form GST DR...
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