High Court of Allahabad7 August 2026

S.S. Infrazone (P.) Ltd. v. State of U.P

For assessee

WRIT TAX NO. 1068 OF 2026

The ruling in brief

Where SCN invoking extended period for tax or ITC involving fraud was issued without detailing statutory ingredients like fraud, wilful misstatement, or suppression of material facts with intent to evade tax, continuation of proceedings was unsustainable as jurisdictional preconditions were not disclosed, leading to quashing of SCN with liberty to issue a fresh notice in accordance with law

Provisions considered

Section 74, read with section 75 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Arup Datta v. State of West Bengal

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Delhi High Court29 Sept 2026

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S.S. Infrazone (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

S.S. Infrazone (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis