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of <h1>Extension of time denied for filing counter affidavit in GST Act Section 74 case, hearing adjourned to Nov 10, 2025</h1> The HC declined to grant an extension of time to the Interim Resolution Professional and ex-directors for filing a counter affidavit. The court noted that ... Orders against Interim Resolution Professional and the Ex-Directors of the company that has gone into insolvency - seeking indulgence of the Court for extension of time to file counter affidavit - HELD THAT:- During the pendency of the writ petition, the authorities have also passed the impugned orders under section 74 of the Uttar Pradesh GST Act, 2017 which has been challenged by way of the amended writ petition. List this matter on November 10, 2025. The Allahabad High Court addressed a writ petition challenging orders passed under section 74 of the Uttar Pradesh GST Act, 2017, directed against the Interim Resolution Professional and ex-Directors of insolvent companies. The resolution plans for these companies had been approved by the National Company Law Tribunal (NCLT) under section 13(6) of the Insolvency and Bankruptcy Code, 2016, in late 2020 and early 2021. The petitioners contested show cause notices issued in 2024 and the subsequent orders under section 74 of the GST Act. Despite directions, the authorities had not filed a counter affidavit, but were granted an extension to do so within eight weeks, with rejoinders allowed thereafter. Crucially, the Court, prima facie relying on the Supreme Court's decision in Ghanshyam Mishra and Sons (P.) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. [2021] 91 GSTR 28 (SC) and a coordinate Bench's ruling in M/S N.S. Papers Ltd. v. Union of India (2024), stayed the impugned orders under section 74 insofar as they related to the demand upon the petitioners. The Court also directed the petitioners to add the Additional Commissioner, Central GST Commissionerate, Meerut, as a respondent. This stay reflects the legal principle that proceedings under section 74 of the GST Act are subject to scrutiny in light of insolvency resolution and relevant judicial precedents.
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