Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose Adverse Material

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Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose Adverse Material

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Published on

04/01/2026

By Mariya Paliwala

Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose of Adverse Material

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The Allahabad High Court has declined to interfere at the preliminary stage with a show cause notice issued under Section 74 of the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017, alleging fraudulent availment of input tax credit (ITC). However, the Court has directed the GST department to furnish all adverse material including…

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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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Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose Adverse Material

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