Section 74 GST Proceedings Quashed for Absence of Fraud or Suppression

Bp Oil Mills Limited Vs Additional Commissioner Grade-2 And Another (Allahabad High Court)

The Allahabad High Court heard a batch of writ petitions involving a common controversy and, with the consent of parties, decided them through a consolidated judgment, treating one writ petition as the lead case. The petitioner challenged two orders: one dated 19 September 2023 passed under Section 74 of the GST Act for the period February–March 2023, and another dated 9 September 2024 passed by the appellate authority dismissing the petitioner’s appeal.

The petitioner is a registe

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