M/S Praveen Kumar and Company Thru. Proprietor Praveen Kumar and Anr. v. U.O.I. Thru Secy. Ministry of Finance Deptt. of Revenue New Delhi and 4 Others
Case brief
What is this about?
UP GST Act 2017 Section 74(1) versus Section 73; show cause notice must itself recite jurisdictional prerequisites of fraud, wilful misstatement or suppression of facts; prima facie absent in Annexure Nos. 1 and 2; both notices stayed; liberty to opposite parties to proceed under other provisions or contest; wrong claim/grant of ITC distinguished from fraudulent claim; master circular dated 13.12.2023; Supreme Court decision 19.05.2022 in CC, CE & ST, Bangalore (Adj.) v. Northern Operating Systems (NOS), Civil Appeal No.2289-2293 of 2021; interim relief; counter affidavit four weeks; rejoinder two weeks; Allahabad High Court Lucknow Bench; WRIT TAX 493 of 2025; order dated 28.5.2025; bench Rajan Roy and Om Prakash Shukla.
What did the court decide?
Interim stay of both impugned show cause notices (Annexure Nos. 1 and 2), with liberty to the opposite parties to proceed under any other provisions of the Act, 2017 against the petitioner, if there is a cause, or to contest the matter; counter affidavit by the opposite parties within four weeks and rejoinder affidavit by the petitioners within two weeks thereafter, with subsequent listing.