Allahabad High Court Quashes GST Demand Over Procedural Lapses: Wrong GSTIN, Demand Beyond SCN & Improper Service.

The Allahabad High Court has unequivocally held that GST authorities must adhere to statutory discipline. Proceedings marred by wrong GSTIN, inflated demands, and procedural lapses cannot be sustained, regardless of revenue implications.

For taxpayers and professionals, this judgment serves as a powerful tool to defend against arbitrary and careless GST actions.

Author:Dr.

തെറ്റായ GSTIN, അറിയിക്കാത്ത അധിക ഡിമാൻഡ്, നോട്ടീസ് ലഭിക്കാത്തത് – ഗുരുതര പിഴവുകൾ ചൂണ്ടിക്കാട്ടി GST ഉത്തരവ് അലഹാബാദ് ഹൈക്കോടതി റദ്ദാക്കി.

തെറ്റായ GSTIN, SCN-ൽ പറയാത്ത അധിക ഡിമാൻഡ്, നോട്ടീസ് ശരിയായി ലഭിക്കാത്തത് - ഗുരുതര പിഴവുകൾ മൂലം GST ഉത്തരവ് റദ്ദാക്കി അലഹാബാദ് ഹൈക്കോടതി.

Krishi Rakchha Sewa Kendra & AnothervsUnion of India & Others(Allahabad High Court)

Write Tax No. 5747 of 2025വിധി തീയതി: 07-11-2025Citation: 2025 (11) TAXREPLY 14979

1. പരിചയം (Introduction)

GST നിയമപ്രകാരംപുറപ്പെടുവിക്കുന്ന Show Cause Notice (SCN), Adjudication Order എന്നിവ കൃത്യമായ നിയമനടപടികൾ പാലിച്ചായിരിക്കണം എന്നത് വീണ്ടും ഉറപ്പിക്കുന്ന ഒരു സുപ്രധാന വിധിയാണ് ഇത്.

അലഹാബാദ് ഹൈക്കോടതി ഈ കേസിൽ Section 73, UPGST Act, 2017 പ്രകാരംപുറപ്പെടുവിച്ച ഒരു GST demand order പൂർണ്ണമായുംറദ്ദാക്കുകയായിരുന്നു. കാരണം:

ഇവയെല്ലാം പ്രാഥമികവും ഗുരുതരവുമായ നിയമലംഘനങ്ങളാണ് എന്ന് കോടതി വ്യക്തമാക്കി.

2. കേസിന്റെ പശ്ചാത്തലം (Facts of the

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