GST Order Invalid Where Final Demand Exceeded Proposed Amount: Allahabad HC

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 DRC-01. The notice ...