High Court of Allahabad17 September 2026

Rizvi Builders and Supplier v. State of U.P

For revenue

WRIT TAX NO. 1156 OF 2026

The ruling in brief

Where assessee paid entire tax voluntarily after notice alleging evasion and without demur, acceptance of liability confirmed all terms and allegations in notice, thus assessee remained liable to equal penalty and interest as per Section 74, subsequent show cause notices only computed sums, and voluntary deposit did not absolve penalty or interest, so writ petition challenging demand was not tenable

Provisions considered

Section 74, read with section 50, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court29 Sept 2026

For revenue

Rizvi Builders and Supplier v. State of U.P

The ruling in brief

Provisions considered

Rizvi Builders and Supplier v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis