M/S Naveen Brothers v. Pranjal Shukla
Case at a glance
Provisions considered
- UPGST Act, 2017 s. 74
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2288 of 2026 M/S Naveen Brothers State Of Uttar Pradesh And Another Versus .....Petitioner(s) .....Respondent(s) Counsel for Petitioner(s) Counsel for Respondent(s) : : Pranjal Shukla C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Submission is, merely because some irregularity has been alleged, it may not, by itself, amount to fraud or willful mis-statement, etc., as may involve application of Section 74 of the UPGST Act, 2017. At present, no reason has been recorded in the show cause notice as may allow for the invocation of the extended period of limitation under Section 74 of the UPGST Act, 2017.
Learned Standing Counsel prays for time to obtain clear written instructions, if the pre-conditions of Section 74 of the UPGST Act, 2017 are fulfilled.
Put up as fresh on 12.05.2026.
Till the next date of listing, no coercive measure may be adopted against the petitioner in pursuance to the show cause notice dated
06.02.2026. April 28, 2026 Anurag/- (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
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.