High Court · 2025

Judgment

1. This writ petition has been filed by the petitioner aggrieved of the notice dated 25.02.2025 issued by respondent no. 2 under Section 74 of the Goods and Services Tax Act, 2017 (for short 'the Act') to the petitioner. The petitioner was earlier issued a notice under Section 73 of the Act, indicating as many as ten issues. The petitioner filed reply to the said show cause notice on all the aspects raised.

2. In the order passed under Section 73 (9) of the Act dated

20.02.2025, the authority in relation to the issues raised in Point Nos. 1, 6, 8 & 10 observed that as further investigation is required, a fresh notice would be issued and on rest of the aspects, the plea raised/response filed by the petitioner was accepted, whereafter the present notice under Section 74 of the Act has been issued.

3. Submissions have been made that the notice issued under Section 74 of the Act is without jurisdiction and deserves to be quashed and set aside, inasmuch as, none of the ingredients as required for issuance of notice under Section 74 of the Act are neither present nor have been alleged in the notice and, therefore, the notice is bad.

Reliance has been placed on an order passed by this Court in M/s Vadilal Enterprises Ltd. Vs. State of U.P. And 2 others: Writ Tax No. 2486 of 2025, decided on 23.05.2025. 2

5. Learned Standing Counsel contested the submissions made. It was indicated that it is not necessary to make allegations in the notice under Section 74 of the Act by using the language of Section 74 of the Act. The facts themselves speak for the ingredients and, therefore, the plea raised in this regard has no substance. However, it is not denied that the facts of order passed in the case of M/s Vadilal Enterprises Ltd. (Supra), are similar to the present case.

6. We have considered the submissions made by learned counsel for the parties and have perused the material available on record.

7. The notice issued by the respondents under Section 74 of the Act reads as under: “ नो(cid:3)टि(cid:5)स जी(cid:8)एस(cid:5)(cid:10) अधि(cid:13)धिनोयम -2017 की(cid:22) (cid:13)(cid:23)रा(cid:23) -74 - की(cid:26) अ(cid:27)त्ቇ(cid:30)त(cid:31) फम(cid:30) की(cid:3) धिनोम्नो(cid:23)(cid:27)टिकीत बि#न्दु&ओं(cid:27) परा प)्ብ(cid:30) म+ जी(cid:8)एस(cid:5)(cid:10) अधि(cid:13)धिनोयम -2017 की(cid:22) (cid:13)(cid:23)रा(cid:23)-73 की(cid:26) अन्त्ቇ(cid:30)त नो(cid:3)टि(cid:5)स जी(cid:23)रा(cid:10) की(cid:22) ्ቇई- 1- धिनोम्नो(cid:23)नो&स(cid:23)रा दु(cid:23)खि/ल GST͐΁ म+ घो(cid:3)बि8त कीरा(cid:23)्ብत(cid:30) ए्ብ(cid:27) म(cid:23)धिसकी बि्ብ्ብराणी(cid:8) 3 (3.1 ) ˏ˖ ɯɵ ɯɵ ɯɵ -1 (4 , 4 , 4 , 6 , 6 , 2 +7-9 ) ) म+ घो(cid:3)बि8त कीरा(cid:23)्ብत(cid:30) म+ ȏȓ ɯɵ ȏȓ ɯɵ ȏȓ अ(cid:27)तरा स्प्ቖ है>। स(cid:23)ቌኚय सटिहैत स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है> , अन्यथा(cid:23) क्यD नो कीरा(cid:23)्ብत(cid:30) म+ अ(cid:27)तरा परा कीरा की(cid:22) म(cid:23)E्ቇ ब्य(cid:23)जी/अथा(cid:30)दुण्ड सटिहैत सJखिजीत की(cid:22) जी(cid:23)य(cid:26)? Sr. Issue A B2B Supply B B2C Supply (if any) (GSTR1_7+GSTR1_5A_5B) C Advances Received (if any) (GSTR1_11A_1) D Sub Total (A)+(B)+(C) E Credit/Debit Note (if any) (GSTR1_9B) F Advances adjustment if any (GSTR1_11B_1) G Subtotal (D)-[(E)+(F)] H Outward taxable supplies (other than zero rated, nil rated and exempted) (GSTR3B_(3.1A)) I Difference (G) - (H) Taxable Value

1808927201.20

0.00

0.00

1808927201.20

2521305.23

0.00

1806405895.97

1560634258.47

245771637.50 2- धिनोम्नो(cid:23)नो&स(cid:23)रा GST͐΁ म+ घो(cid:3)बि8त कीरादु(cid:26)यत(cid:23) ए्ብ(cid:27) म(cid:23)धिसकी बि्ብ्ብराखिणीयD म+ -1 घो(cid:3)बि8त कीरादु(cid:26)यत(cid:23) म+ अ(cid:27)तरा परिरालखिAत है>। स(cid:23)ቌኚय सटिहैत स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है> अन्यथा(cid:23) क्यD नो सम(cid:23)य(cid:3)खिजीत नो की(cid:22) ्ቇय(cid:8) कीरादु(cid:26)यत(cid:23) की(cid:22) म(cid:23)(cid:27)्ቇ ब्य(cid:23)जी/अथा(cid:30)दुण्ड सटिहैत सJखिजीत की(cid:22) जी(cid:23)य(cid:26)? 3 Sr Issue A B2B Tax B B2C Tax (if any) C Advances Received any) (if SGST CGST IGST CESS TOTAL 7322442 4.03 7322442 4.03 4191546 0.40

0.00 188364308 .46

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 D Subtotal (A) + (B) + (C) 7322442 4.03 7322442 4.03 4191546 0.40

0.00 188364308 .46 E Credit/Debit Note (if any)

178278.3 1

178278.3 1

0.00

0.00 356556.62 F Advance adjustment G Subtotal (D)-[E) +(F)] H Outward taxable supplies (other than zero rated, nil rated and exempted) I Difference (G) - (H)

0.00

0.00

0.00

0.00

0.00 7304614 5.72 7304614 5.72 4191546 0.40 7984840 5.83 7984840 5.83 2238381 4.00

0.00 188007751 .84

0.00 182080625 .66 - 6802260. 11 - 6802260. 11 1953164 6.40

0.00 5927126.1 8 3- ई-्ብ(cid:26) बि#ल म+ की& ल कीरा औरा जी(cid:8)एस(cid:5)(cid:10)आरा -3 #(cid:8) म+ की& ल कीरा की(cid:26) #(cid:8)च स्प्ቖ अन्तरा है>। स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है>। S.N o. A B C Issue Taxable Value EWB Total Tax (in lakhs) GSTR-3B Total Tax (in lakhs) Difference (A-B) (in lakhs)

2043.49

1939.25

104.24 4- फम(cid:30) ቛኋ(cid:23)रा(cid:23) ˏ˖udited ɯɵ)l)nce Sheet म+ की& ल बि#ቅኍ(cid:22) (cid:13)नोरा(cid:23)धिR रू०

1965655250.00 घो(cid:3)बि8त है>। फम(cid:30) ቛኋ(cid:23)रा(cid:23) आउ(cid:5)्ብड(cid:30) ई -्ብ(cid:26) बि#ल रू०

1976432550.00 की(cid:26) जी(cid:23)रा(cid:10) टिकीए ्ቇय(cid:26) हैW। जी#टिकी जी(cid:8)एस(cid:5)(cid:10)आरा -3 #(cid:8) म+ की& ल सप्ल(cid:23)ई रु० 1560634258.00 की(cid:22) घो(cid:3)बि8त है>। अन्तरा की(cid:26) स(cid:27)#(cid:27)(cid:13) म+ स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है>। 5- फम(cid:30) की(cid:22) बि्ብभा(cid:23)्ቇ(cid:8)य ऑटिड(cid:5) रिराप(cid:3)(cid:5)(cid:30) अनो&स(cid:23)रा आईजी(cid:8)एस(cid:5)(cid:10) की(cid:22) मदु म+ रु०

14714721.00 कीम जीम(cid:23) कीरा ब्य(cid:23)जी सटिहैत जीम(cid:23) टिकीय(cid:23) जी(cid:23)नो(cid:23) अप(cid:26)खिAत है>। फम(cid:30) ቛኋ(cid:23)रा(cid:23) उ्ሹ बि#न्दु&ओं(cid:27) परा ्ቚस्त&त स्प्ቖ(cid:8)कीराणी सत्य(cid:23)बिपत नोहै(cid:10)(cid:27) है>। इनो बि#न्दु&ओं(cid:27) स(cid:26) फम(cid:30) की(cid:26) कीरा(cid:23)प्ብ(cid:27)धिचत आ्ብत(cid:30) ए्ብ(cid:27) कीरा अप्ብ(cid:27)चनो स्प्ቖ है(cid:3)त(cid:23) है>। अत(cid:31) फम(cid:30) की(cid:3) (cid:13)(cid:23)रा(cid:23) -74 की(cid:22) नो(cid:3)टि(cid:5)स इस आRय स(cid:26) जी(cid:23)रा(cid:10) की(cid:22) जी(cid:23) राहै(cid:10) है> टिकी 4 इनो बि#न्दु&ओं(cid:27) परा प&नो(cid:31) स(cid:23)ቌኚय सटिहैत फम(cid:30) की(cid:23) पA ्ቚस्त&त कीरा+। फम(cid:30) की(cid:22) बि्ብभा(cid:23)्ቇ(cid:8)य ऑटिड(cid:5) की(cid:22) रिराप(cid:3)(cid:5)(cid:30) फम(cid:30) ቛኋ(cid:23)रा(cid:23) ्ቚस्त&त स्प्ቖ(cid:8)कीराणी स(cid:26) धिभान्नो है>। अत(cid:31) फम(cid:30) स(cid:26) अप(cid:26)खिAत है> टिकी उ्ሹ बि#न्दु&ओं(cid:27) परा स(cid:23)ቌኚय सटिहैत पA ्ቚस्त&त कीरा+। उ्ሹ बि#न्दु&ओं(cid:27) स(cid:26) सJखिजीत म(cid:23)(cid:27)्ቇ दु(cid:26)यकीरा की(cid:22) ्ቇणीनो(cid:23), ब्य(cid:23)जी, आराआई(cid:5)(cid:10)स(cid:8) ए्ብ(cid:27) अथा(cid:30)दुण्ड की(cid:22) ्ቇणीनो(cid:23) की(cid:23) च(cid:23)(cid:5)(cid:30) धिनोम्नो ्ቚकी(cid:23)रा है>- Turn Tax % To Fro m Tax period Act POS (Plac e of Supp Tax Intere TOTA L Ot rs/ RI T C 1 2 3 TOTA L Apr- 20 Apr- 20 Apr- 20 Mar- 21 Mar- 21 Mar- 21 SG ST CG ST IGS T NA 12014 260 NA 12014 260 UP 34246 367 95271 44 95271 44 27156 900 58274 887 46211 187 1201 4260 1201 4260 3424 6367 5827 4887 0 33555 664 0 33555 664 0 95649 634 0 16276 0961 अत(cid:31) आप टिदुनो(cid:23)(cid:27)की 25-03-2025 तकी उ्ሹ की(cid:26) स(cid:27)दुभा(cid:30) म+ अपनो(cid:23) धिलखि/त जी्ብ(cid:23)# ए्ብ(cid:27) पय(cid:23)(cid:30)्቎ स(cid:23)ቌኚय ऑनोल(cid:23)इनो /ऑफल(cid:23)इनो उपलब्(cid:13) कीरा(cid:23)त(cid:26) है&ए अ(cid:13)(cid:3)हैस्त(cid:23)Aरा(cid:10) की(cid:26) की(cid:23)य(cid:23)(cid:30)लय म+ उपखिस्थात है(cid:3)कीरा #त(cid:23)य+ टिकी क्यD नो उपय& (cid:30)्ሹ रूप म+ ्ብखिणी(cid:30)त नो(cid:3)टि(cid:5)स की(cid:26) अनो&स(cid:23)रा कीरा , आई(cid:5)(cid:10)स(cid:8) रिरा्ብस(cid:30) ए्ብ(cid:27) ब्य(cid:23)जी की(cid:22) की(cid:23)य(cid:30)्ብ(cid:23)है(cid:10) कीरात(cid:26) है&ए 100 ्ቚधितRत की(cid:26) #रा(cid:23)#रा अथा(cid:30)दुण्ड आरा(cid:3)पणी कीरा टिदुय(cid:23) जी(cid:23)य(cid:26)। (रा(cid:23)म की& म(cid:23)रा) स(cid:27)य&्ሹ आय&्ሹ (की(cid:23)राप(cid:3)रा(cid:26)(cid:5) सटिकी(cid:30) ल) रा(cid:23)ज्य कीरा, #रा(cid:26)ल(cid:8)।”

8. This Court in the case of M/s Vadilal Enterprises Ltd. (Supra) wherein the same officer in identical circumstances had adopted the similar method i.e. while deciding the notice under Section 73 of the Act, finding paucity of time, left the issues undecided and issued notice under Section 74 of the Act, came to the following conclusion: "8. A bare perusal of the language indicated therein clearly reflects that a reference to notice issued under Section 73 has been made and that the explanation filed, could not be verified and, therefore, further explanation was expected. The very fact that the respondents have sought further explanation and not a word has been indicated that the petitioner, inter alia has committed fraud, 5 has given wilful misstatement or has suppressed material facts, which are the ingredients based on which provisions of Section 74 of the Act can be invoked necessarily shows lack of requisite ingredients in the notice.

9. In view of the above fact situation, the jurisdictional aspect for invoking provisions of Section 74 of the Act insofar as the present notice is convened, being not present, the same cannot be sustained.

10. Consequently, the petition is allowed.

11. Notice issued under Section 74 of the Act is quashed and set aside. However, the respondents would be free to take appropriate/ fresh proceedings in accordance with law. "

9. The present case is squarely covered by order in the case of M/s Vadilal Enterprises Ltd. (Supra).

10. Consequently, the writ petition is allowed. The notice issued under Section 74 of the Act is quashed and set aside. However, the respondent would be free to take appropriate/fresh proceedings in accordance with law. Order Date :- 30.5.2025 Sandeep/Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) SANDEEP KUMAR High Court of Judicature at Allahabad

Reliance has been placed on an order passed by this Court in M/s Vadilal Enterprises Ltd. Vs. State of U.P. And 2 others: Writ Tax No. 2486 of 2025, decided on 23.05.2025. 2

5. Learned Standing Counsel contested the submissions made. It was indicated that it is not necessary to make allegations in the notice under Section 74 of the Act by using the language of Section 74 of the Act. The facts themselves speak for the ingredients and, therefore, the plea raised in this regard has no substance. However, it is not denied that the facts of order passed in the case of M/s Vadilal Enterprises Ltd. (Supra), are similar to the present case.

6. We have considered the submissions made by learned counsel for the parties and have perused the material available on record.

7. The notice issued by the respondents under Section 74 of the Act reads as under: “ नो(cid:3)टि(cid:5)स जी(cid:8)एस(cid:5)(cid:10) अधि(cid:13)धिनोयम -2017 की(cid:22) (cid:13)(cid:23)रा(cid:23) -74 - की(cid:26) अ(cid:27)त्ቇ(cid:30)त(cid:31) फम(cid:30) की(cid:3) धिनोम्नो(cid:23)(cid:27)टिकीत बि#न्दु&ओं(cid:27) परा प)्ብ(cid:30) म+ जी(cid:8)एस(cid:5)(cid:10) अधि(cid:13)धिनोयम -2017 की(cid:22) (cid:13)(cid:23)रा(cid:23)-73 की(cid:26) अन्त्ቇ(cid:30)त नो(cid:3)टि(cid:5)स जी(cid:23)रा(cid:10) की(cid:22) ्ቇई- 1- धिनोम्नो(cid:23)नो&स(cid:23)रा दु(cid:23)खि/ल GST͐΁ म+ घो(cid:3)बि8त कीरा(cid:23)्ብत(cid:30) ए्ብ(cid:27) म(cid:23)धिसकी बि्ብ्ብराणी(cid:8) 3 (3.1 ) ˏ˖ ɯɵ ɯɵ ɯɵ -1 (4 , 4 , 4 , 6 , 6 , 2 +7-9 ) ) म+ घो(cid:3)बि8त कीरा(cid:23)्ብत(cid:30) म+ ȏȓ ɯɵ ȏȓ ɯɵ ȏȓ अ(cid:27)तरा स्प्ቖ है>। स(cid:23)ቌኚय सटिहैत स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है> , अन्यथा(cid:23) क्यD नो कीरा(cid:23)्ብत(cid:30) म+ अ(cid:27)तरा परा कीरा की(cid:22) म(cid:23)E्ቇ ब्य(cid:23)जी/अथा(cid:30)दुण्ड सटिहैत सJखिजीत की(cid:22) जी(cid:23)य(cid:26)? Sr. Issue A B2B Supply B B2C Supply (if any) (GSTR1_7+GSTR1_5A_5B) C Advances Received (if any) (GSTR1_11A_1) D Sub Total (A)+(B)+(C) E Credit/Debit Note (if any) (GSTR1_9B) F Advances adjustment if any (GSTR1_11B_1) G Subtotal (D)-[(E)+(F)] H Outward taxable supplies (other than zero rated, nil rated and exempted) (GSTR3B_(3.1A)) I Difference (G) - (H) Taxable Value

1808927201.20

0.00

0.00

1808927201.20

2521305.23

0.00

1806405895.97

1560634258.47

245771637.50 2- धिनोम्नो(cid:23)नो&स(cid:23)रा GST͐΁ म+ घो(cid:3)बि8त कीरादु(cid:26)यत(cid:23) ए्ብ(cid:27) म(cid:23)धिसकी बि्ብ्ብराखिणीयD म+ -1 घो(cid:3)बि8त कीरादु(cid:26)यत(cid:23) म+ अ(cid:27)तरा परिरालखिAत है>। स(cid:23)ቌኚय सटिहैत स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है> अन्यथा(cid:23) क्यD नो सम(cid:23)य(cid:3)खिजीत नो की(cid:22) ्ቇय(cid:8) कीरादु(cid:26)यत(cid:23) की(cid:22) म(cid:23)(cid:27)्ቇ ब्य(cid:23)जी/अथा(cid:30)दुण्ड सटिहैत सJखिजीत की(cid:22) जी(cid:23)य(cid:26)? 3 Sr Issue A B2B Tax B B2C Tax (if any) C Advances Received any) (if SGST CGST IGST CESS TOTAL 7322442 4.03 7322442 4.03 4191546 0.40

0.00 188364308 .46

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 D Subtotal (A) + (B) + (C) 7322442 4.03 7322442 4.03 4191546 0.40

0.00 188364308 .46 E Credit/Debit Note (if any)

178278.3 1

178278.3 1

0.00

0.00 356556.62 F Advance adjustment G Subtotal (D)-[E) +(F)] H Outward taxable supplies (other than zero rated, nil rated and exempted) I Difference (G) - (H)

0.00

0.00

0.00

0.00

0.00 7304614 5.72 7304614 5.72 4191546 0.40 7984840 5.83 7984840 5.83 2238381 4.00

0.00 188007751 .84

0.00 182080625 .66 - 6802260. 11 - 6802260. 11 1953164 6.40

0.00 5927126.1 8 3- ई-्ብ(cid:26) बि#ल म+ की& ल कीरा औरा जी(cid:8)एस(cid:5)(cid:10)आरा -3 #(cid:8) म+ की& ल कीरा की(cid:26) #(cid:8)च स्प्ቖ अन्तरा है>। स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है>। S.N o. A B C Issue Taxable Value EWB Total Tax (in lakhs) GSTR-3B Total Tax (in lakhs) Difference (A-B) (in lakhs)

2043.49

1939.25

104.24 4- फम(cid:30) ቛኋ(cid:23)रा(cid:23) ˏ˖udited ɯɵ)l)nce Sheet म+ की& ल बि#ቅኍ(cid:22) (cid:13)नोरा(cid:23)धिR रू०

1965655250.00 घो(cid:3)बि8त है>। फम(cid:30) ቛኋ(cid:23)रा(cid:23) आउ(cid:5)्ብड(cid:30) ई -्ብ(cid:26) बि#ल रू०

1976432550.00 की(cid:26) जी(cid:23)रा(cid:10) टिकीए ्ቇय(cid:26) हैW। जी#टिकी जी(cid:8)एस(cid:5)(cid:10)आरा -3 #(cid:8) म+ की& ल सप्ल(cid:23)ई रु० 1560634258.00 की(cid:22) घो(cid:3)बि8त है>। अन्तरा की(cid:26) स(cid:27)#(cid:27)(cid:13) म+ स्प्ቖ(cid:8)कीराणी अप(cid:26)खिAत है>। 5- फम(cid:30) की(cid:22) बि्ብभा(cid:23)्ቇ(cid:8)य ऑटिड(cid:5) रिराप(cid:3)(cid:5)(cid:30) अनो&स(cid:23)रा आईजी(cid:8)एस(cid:5)(cid:10) की(cid:22) मदु म+ रु०

14714721.00 कीम जीम(cid:23) कीरा ब्य(cid:23)जी सटिहैत जीम(cid:23) टिकीय(cid:23) जी(cid:23)नो(cid:23) अप(cid:26)खिAत है>। फम(cid:30) ቛኋ(cid:23)रा(cid:23) उ्ሹ बि#न्दु&ओं(cid:27) परा ्ቚस्त&त स्प्ቖ(cid:8)कीराणी सत्य(cid:23)बिपत नोहै(cid:10)(cid:27) है>। इनो बि#न्दु&ओं(cid:27) स(cid:26) फम(cid:30) की(cid:26) कीरा(cid:23)प्ብ(cid:27)धिचत आ्ብत(cid:30) ए्ብ(cid:27) कीरा अप्ብ(cid:27)चनो स्प्ቖ है(cid:3)त(cid:23) है>। अत(cid:31) फम(cid:30) की(cid:3) (cid:13)(cid:23)रा(cid:23) -74 की(cid:22) नो(cid:3)टि(cid:5)स इस आRय स(cid:26) जी(cid:23)रा(cid:10) की(cid:22) जी(cid:23) राहै(cid:10) है> टिकी 4 इनो बि#न्दु&ओं(cid:27) परा प&नो(cid:31) स(cid:23)ቌኚय सटिहैत फम(cid:30) की(cid:23) पA ्ቚस्त&त कीरा+। फम(cid:30) की(cid:22) बि्ብभा(cid:23)्ቇ(cid:8)य ऑटिड(cid:5) की(cid:22) रिराप(cid:3)(cid:5)(cid:30) फम(cid:30) ቛኋ(cid:23)रा(cid:23) ्ቚस्त&त स्प्ቖ(cid:8)कीराणी स(cid:26) धिभान्नो है>। अत(cid:31) फम(cid:30) स(cid:26) अप(cid:26)खिAत है> टिकी उ्ሹ बि#न्दु&ओं(cid:27) परा स(cid:23)ቌኚय सटिहैत पA ्ቚस्त&त कीरा+। उ्ሹ बि#न्दु&ओं(cid:27) स(cid:26) सJखिजीत म(cid:23)(cid:27)्ቇ दु(cid:26)यकीरा की(cid:22) ्ቇणीनो(cid:23), ब्य(cid:23)जी, आराआई(cid:5)(cid:10)स(cid:8) ए्ብ(cid:27) अथा(cid:30)दुण्ड की(cid:22) ्ቇणीनो(cid:23) की(cid:23) च(cid:23)(cid:5)(cid:30) धिनोम्नो ्ቚकी(cid:23)रा है>- Turn Tax % To Fro m Tax period Act POS (Plac e of Supp Tax Intere TOTA L Ot rs/ RI T C 1 2 3 TOTA L Apr- 20 Apr- 20 Apr- 20 Mar- 21 Mar- 21 Mar- 21 SG ST CG ST IGS T NA 12014 260 NA 12014 260 UP 34246 367 95271 44 95271 44 27156 900 58274 887 46211 187 1201 4260 1201 4260 3424 6367 5827 4887 0 33555 664 0 33555 664 0 95649 634 0 16276 0961 अत(cid:31) आप टिदुनो(cid:23)(cid:27)की 25-03-2025 तकी उ्ሹ की(cid:26) स(cid:27)दुभा(cid:30) म+ अपनो(cid:23) धिलखि/त जी्ብ(cid:23)# ए्ብ(cid:27) पय(cid:23)(cid:30)्቎ स(cid:23)ቌኚय ऑनोल(cid:23)इनो /ऑफल(cid:23)इनो उपलब्(cid:13) कीरा(cid:23)त(cid:26) है&ए अ(cid:13)(cid:3)हैस्त(cid:23)Aरा(cid:10) की(cid:26) की(cid:23)य(cid:23)(cid:30)लय म+ उपखिस्थात है(cid:3)कीरा #त(cid:23)य+ टिकी क्यD नो उपय& (cid:30)्ሹ रूप म+ ्ብखिणी(cid:30)त नो(cid:3)टि(cid:5)स की(cid:26) अनो&स(cid:23)रा कीरा , आई(cid:5)(cid:10)स(cid:8) रिरा्ብस(cid:30) ए्ብ(cid:27) ब्य(cid:23)जी की(cid:22) की(cid:23)य(cid:30)्ብ(cid:23)है(cid:10) कीरात(cid:26) है&ए 100 ्ቚधितRत की(cid:26) #रा(cid:23)#रा अथा(cid:30)दुण्ड आरा(cid:3)पणी कीरा टिदुय(cid:23) जी(cid:23)य(cid:26)। (रा(cid:23)म की& म(cid:23)रा) स(cid:27)य&्ሹ आय&्ሹ (की(cid:23)राप(cid:3)रा(cid:26)(cid:5) सटिकी(cid:30) ल) रा(cid:23)ज्य कीरा, #रा(cid:26)ल(cid:8)।”

8. This Court in the case of M/s Vadilal Enterprises Ltd. (Supra) wherein the same officer in identical circumstances had adopted the similar method i.e. while deciding the notice under Section 73 of the Act, finding paucity of time, left the issues undecided and issued notice under Section 74 of the Act, came to the following conclusion: "8. A bare perusal of the language indicated therein clearly reflects that a reference to notice issued under Section 73 has been made and that the explanation filed, could not be verified and, therefore, further explanation was expected. The very fact that the respondents have sought further explanation and not a word has been indicated that the petitioner, inter alia has committed fraud, 5 has given wilful misstatement or has suppressed material facts, which are the ingredients based on which provisions of Section 74 of the Act can be invoked necessarily shows lack of requisite ingredients in the notice.

9. In view of the above fact situation, the jurisdictional aspect for invoking provisions of Section 74 of the Act insofar as the present notice is convened, being not present, the same cannot be sustained.

10. Consequently, the petition is allowed.

11. Notice issued under Section 74 of the Act is quashed and set aside. However, the respondents would be free to take appropriate/ fresh proceedings in accordance with law. "

9. The present case is squarely covered by order in the case of M/s Vadilal Enterprises Ltd. (Supra).

10. Consequently, the writ petition is allowed. The notice issued under Section 74 of the Act is quashed and set aside. However, the respondent would be free to take appropriate/fresh proceedings in accordance with law. Order Date :- 30.5.2025 Sandeep/Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) SANDEEP KUMAR High Court of Judicature at Allahabad