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of <h1>Section 73 GST orders and equal penalty set aside after taxpayer proved outward supplies and breach of natural justice</h1> <h3>M/s Subhash Chand And Company Versus The State Of U.P. And 2 Others</h3> M/s Subhash Chand And Company Versus The State Of U.P. And 2 Others - 2025:AHC:153353 Writ petitions challenged impugned orders dated 15.02.2020 and 22.07.2021 arising from proceedings under section 73 of the GST Act. The petitioner contended the transaction was an outward supply of sugar to M/s Shiv Trading Company (GSTIN 07ACIPL7816P1ZX), supported by tax invoice, e-way bill, bank statement and related documents, whereas authorities proceeded on the premise that the petitioner had taken inward supply from a non-existing firm. The petitioner also argued that a 'penalty of equal amount' cannot be imposed under section 73 and that only up to 10% may be levied. The first appellate authority noted the petitioner's submissions but did not address them substantively, merely reiterating the finding of inward supply and non-existence of the firm. On review of the record the court found the impugned orders were passed without verifying the documentary evidence and held that the orders 'cannot be sustained in the eyes of law.' The impugned orders were quashed and the writ petitions allowed.
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