HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 802 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Supplementary affidavit filed today in Court is taken on record. 2. Present petition has been filed by the petitioner challenging the orders dated 16.01.2025 passed under Section 74 of the GST Act as well as the order dated 25.07.2025 which was dismissed as being beyond limitation. 3. While challenging the order dated 16.01.2025, submission of learned counsel for the petitioner is that the entire case was based upon an SIB survey allegedly conducted on 13.01.2021 - a copy whereof was never supplied to the petitioner. It is further argued that for invoking the prescriptions contained in Section 74 of GST Act, there was no material to suggest any deliberate concealment with a view to defraud the GST which is a sine qua non for invoking the powers under Section 74. 4. It is argued that the petitioner in his preliminary reply had subsequently stated that there was no material alleged with regard to commission of fraud, wilful misstatement or suppression of facts with an intent to evade the payment of tax and a request was made for dropping the notice under Section 74. On the said preliminary submission, the order impugned came to be passed. 5. The fact remains that the survey conducted on 13.01.2021 was never supplied to the petitioner and the entire order is founded on the said Versus Counsel for Petitioner(s) : Shivendra S Singh Rathore, Bhavesh Chandel, Mohammad Sufiyan, Piyush Raj Verma, Sachin Upadhyay Counsel for Respondent(s) : C.S.C. M/S India Steels Sales Thru. Proprietor Raish Bano .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Taxes Lko. And 2 Others .....Respondent(s) survey report. Thus, finding that prima-facie the orders impugned are in violation of principles of natural justice having not supplied the SIB survey report, the same cannot be sustained, thus, on that ground both the orders dated 16.01.2025 & 25.07.2025 are quashed. 6. Matter is remanded to the assessing authority to pass a fresh order in accordance with law. 7. The SIB survey report shall be supplied to the petitioner and the petitioner would be permitted to file a reply. After affording the hearing to the petitioner, the order afresh shall be passed, as directed above. 8. Present petition stands allowed in above terms. August 27, 2025 nishant WTAX No. 802 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench