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PANKAJ BHATIA
Lari Almira House – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
1. Both the writ petitions are common in terms of the content and relate to the same assessee although for different years, as such, the same are being decided by means of this common order. For the sake of brevity, the facts of Writ Tax No.1570 of 2022 are being referred to.
2. Both the writ petitions have been filed challenging the order dated 24.01.2022 passed in exercise of the power under Section 74 of the U.P. G.S.T. Act against the petitioner as well as the order dated 30.09.2022 passed by the first appellate authority whereby the appeal was dismissed as beyond limitation.
3. The contention of the counsel for the petitioner is that the appellate authority has erred in dismissing the delay condonation application, however he argues that in the event, this Court finds that the appellate court had rightly dismissed the application for extension of period of limitation, this Court should hear the matter in respect of challenge to the order dated 24.01.2022 on the grounds which are available for challenge of a quasi judicial order in exercise of the power under Article 226 of the Constitution of India, more so as the doctrine of merger would not apply as the appeal has be
Section 74 confers power to assess non-payment of tax by reasons of fraud, wilful misstatement or suppression of facts coupled with an intent to evade tax.
In respect of persons who have filed returns, Section 61(3) is very clear under which department is duly empowered to take action under Sections 73 or 74, in case returns furnished contain discrepanc....
The main legal point established in the judgment is the requirement for compliance with the provisions of the SGST Act and the CGST Act, including the consequences of clerical errors in filling up fo....
Production of rectifying documents before detention of goods negates grounds for penalty under GST rules, reaffirming procedural fairness.
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