Judgment · High Court
Case at a glance
Provisions considered
- UPGST Act, 2017 s. 74
Key paragraphs
- Para 44. Learned Standing Counsel prays for and is granted four weeks' time to file counter affidavit. Petitioner shall have two weeks thereafter to file rejoinder affidavit.
Judgment
Heard Sri Akhil Gupta alongwith Sri Ashish Malhotra, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the revenue.
Submission is, at present, no reason exists with the adjudicating authority that the petitioner may have concealed or misstated any facts. Merely for reason of discrepancies noted and to seek clarification thereon, jurisdiction under Section 74 of the UPGST Act, 2017 (hereinafter referred to as the 'Act') may never be invoked. Here, it has been pointed out that normal period of limitation under Section 73 of the Act also exists and no investigation has yet been conducted.
Matter requires consideration.
Learned Standing Counsel prays for and is granted four weeks' time to file counter affidavit. Petitioner shall have two weeks thereafter to file rejoinder affidavit.
List thereafter. 2 WTAX No. 1913 of 2026
Till the next date of listing, operation and effect of the impugned show-cause notice dated 16.10.2025 shall remain stayed for reason of inherent lack of jurisdiction alleged. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) April 2, 2026 Abhilash
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.