The Allahabad High Court set aside an adjudication order dated August 27, 2024, passed under Section 73 of the U.P. GST Act, which had raised a tax demand of ₹59,93,079 for FY 2019–20.
A Division Bench comprising Justice Saumitra Dayal Singh and Justice Indrajeet Shukla noted that the issue was identical to one already decided on October 9, 2025 in M/s Riya Construction v. State of U.P..
Applying the same reasoning, the Court allowed the writ petition, subject to the petitioner depositing ₹5,99,000 within one month. The Bench directed the Adjudicating Authority to provide the petitioner with the show-cause notice, supplementary notices, and all relied-upon documents within two weeks of deposit. The petitioner was granted four weeks thereafter to file a reply.
The authority was further directed to fix a hearing date with at least two weeks’ notice and to conclude the proceedings within six months of the petitioner’s initial compliance. The Court clarified that the deposit amount would remain subject to the final outcome of the proceedings.
Appearances:
Counsel for Petitioner(s) : Puneet Arun
Counsel for Respondent(s) : C.S.C.
