^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

RAJ TRADE HOUSE vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Ashish Kumar Mishra

Res. Counsel

Krishna Ji Shukla

Petitioner / Applicant	RAJ TRADE HOUSE
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Oct 3, 2024
Order No.	WRIT TAX No. - 1336 of 2024
Citation	2024(10) TAXREPLY 11300
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
1. The instant writ petition has been filed challenging the impugned order dated 08.12.2023 passed by the respondent no. 3 as well as the impugned order dated 25.06.2024 passed by the respondent no. 2; whereby, the appeal of the petitioner has been dismissed on the ground of limitation. 2. Learned counsel for the petitioner submits that on 08.09.2023, a show cause notice was served upon the petitioner on the ground of difference between the GSTR-1 and GSTR-9C. Thereafter the Proper Officer issued show cause notice under sections 73/74 of the GST Act. The petitioner did not submit reply on account of illness. He further submits that on 08.12.2023, the Proper Officer passed the impugned order, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 25.06.2024. Hence, this writ petition. 3. Learned counsel for the petitioner further submits that as per section 74 of the GST Act, it is mandatory to observe an intention to evade tax wi....