2026 (5) TMI 1579

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....Dhananjay Awasthi, Saumitra Singh, Ankur Agarwal ORDER 1. Heard learned counsel for the petitioner, learned counsel for the U.P. GST Authority and learned counsel for the revenue. 2. Challenge has been raised to the order dated 03.12.2025 passed by respondent no. 4 for the Financial Year 2018-2019, with respect to proceeding under section 74 of the U.P. GST Act, 2017. 3. Two fold submi....

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....14 suppliers, proceedings were dropped with respect to 11 such suppliers, by the DGGI. With respect to remaining 3, M/S Sai Nath Traders, Om Traders and Bharat Trading Company, no proceedings were ever drawn by the Central GST Authority. Therefore, bar of section 6 (2)(b) of the State Act and the Central Act does not apply. 5. On the issue of existence of information, it has been submitted, tha....

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....he CGST Act, the case of the petitioner stand on lessor footing inasmuch as according the State, it is only proceeding with respect to 3 suppliers, with respect to whom no proceedings may have been drawn by the CGST Authority. That issue may also be examined in detail, in appeal proceedings that the petitioner may undertake. Accordingly, interference claimed is declined, at this stage. 8. Then,....