https://www.taxtmi.com/caselaws?id=767283 The Allahabad HC quashed the show cause notice and final order against the petitioner under Section 73 of the U.P. Goods and Services Tax Act, 2017, due to an administrative oversight involving dual registration of two firms under the same PAN. The court found that the demand for Rs. 76,11,305 was unsustainable as the turnover in question was filed by a different entity, Jindal Marketing Company. The petitioner's rectification application was initially rejected as time-barred, but the respondents could not dispute the dual registration claim, leading to the writ petition being allowed. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767283 The Allahabad HC quashed the show cause notice and final order against the petitioner under Section 73 of the U.P. Goods and Services Tax Act, 2017, due to an administrative oversight involving dual registration of two firms under the same PAN. The court found that the demand for Rs. 76,11,305 was unsustainable as the turnover in question was filed by a different entity, Jindal Marketing Company. The petitioner's rectification application was initially rejected as time-barred, but the respondents could not dispute the dual registration claim, leading to the writ petition being allowed. Case-Laws GST Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767283