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SINGH ELECTRICAL STORE vs. SUPERINTENDENT CGST AND CENTRAL EXCISE
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
KSHITIJ SHAILENDRA
Pet. Counsel
Prakhar Saran Srivastava
Res. Counsel
Parv Agarwal

Petitioner / Applicant

SINGH ELECTRICAL STORE
Respondent SUPERINTENDENT CGST AND CENTRAL EXCISE
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 17, 2025
Order No.

WRIT TAX No. - 1016 of 2025

Citation

2025(3) TAXREPLY 12898
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ORDER

ORDER 1. Heard Sri Prakhar Saran Srivastava, learned counsel appearing on behalf of the petitioner and Sri Parv Agarwal, learned counsel appearing on behalf of the respondent. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated February 21, 2025 (Ref. No.ZD0902252997022) passed by the respondent under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'). 3. Upon a perusal of the impugned order, we are of the view that the respondent authority has not applied his mind and has come to the following finding :- "5.2 However, they argued that the said excess claim was on account of clerical error and not intentional. They contended at length as to why their case not covered under section 74 but under section 73 of the CGST Act, 2017. Since the jurisdiction to consider such claim lies with the appellate authority and above in terms of ....

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