If Goods Are Not Recorded In Books Of Account, Then Proper Officer Shall Proceed As Per S. 73/74 of GST Act: Allahabad High Court

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If Goods Are Not Recorded In Books Of Account, Then Proper Officer Shall Proceed As Per S. 73/74 of GST Act: Allahabad High Court

GST

Published on

16/11/2025

By Mariya Paliwala

If Goods Are Not Recorded In Books Of Account, Then Proper Officer Shall Proceed As Per S. 73/74 of GST Act: Allahabad High Court

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The Allahabad High Court has dismissed a batch of writ petitions filed by the State of Uttar Pradesh, reaffirming that if the goods are not recorded in the books of account, then the Proper Officer shall proceed as per the provision of Sections 73/74 of the GST Act. The bench of Justice Piyush Agrawal has…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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If Goods Are Not Recorded In Books Of Account, Then Proper Officer Shall Proceed As Per S. 73/74 of GST Act: Allahabad High Court

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