R.S. TRADERS vs COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow

Dated: 05.11.2026
GSTAT
State Bench Lucknow
Division Bench Court No. Court II
APL/203/LCK/2026
R.S. TRADERS
.............Appellant
Versus
COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,
COMMISSIONER , COMMISSIONER STATE GOODS AND SERVICES TAX
DEPARTMENT LUCKNOW UTTAR PRADESH & ORS. .............Respondent
Quorum
Hon’ble Narendra Kumar, Member(Judicial)
Hon’ble Alok Chopra, Member (Technical)
Counsel for Appellant
NO ONE APPEARED
Counsel for Respondent
SHRI RAJESH KUMAR SINGH,
DEPUTY COMMISSIONER, SGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : No
ZA090371126000100H 05/11/2026
Order reference no. : Date of order :
1. GSTIN/Temporary ID/UIN - 09ACQPF3001L1ZM
Appeal Case Reference no. -
2. Date - 22/05/2026
APL/203/LCK/2026
3. Name of the appellant - R.S. TRADERS , [email protected] , 6307711559
Name of the respondant -
1. Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow , [email protected]
, 7235002314
2. COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT
4.
5. Order appealed against - AD090126011779W
(5.1) Order Type - Demand Order

(5.2) Ref Number - ZD090326215336F Date - 28/03/2026
Personal Hearing - 05/11/2026 28/10/2026 22/10/2026 08/10/2026 30/09/2026
6.
7. Status of Order under Appeal - Confirmed – Order under Appeal is confirmed
Order in brief - The Order-in-Appeal No. ZD090326215336F dated 28.03.2026 passed by the
Additional Commissioner Grade-II (Appeal-IV), State Tax, Kanpur, upholding the interest under
Section 50(3) of the Act, is confirmed.
8.
Summary of Order
9. If demand order then whether demand quantified: Yes
Section-I
Particulars Central tax State/UT tax Integrated tax Cess Total
Disputed

Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
1 2 3 4 5 6 7 8 9 10 11
0 0 0 0 0 0 0 0 0 0
(a) Tax
(b)
0 0 0 0 0 0 0 0 0 0
Interest
0 0 0 0 0 0 0 0 0 0
(c) Penalty
0 0 0 0 0 0 0 0 0 0
(d) Fees
0 0 0 0 0
(e) Others
0 0 0 0 0
(f) Refund
10. For Other orders and Demand orders which are not quantified:
Issues as
raised by
proper
officer
Issues as determined by
Appellate/Revisional
authority
Order by GST Appellate Tribunal
Levy of
interest or
late fee or
fine
Difference Between GSTR-
3B and GSTR-2A
deposited after due date and
interest not deposited
The Order-in-Appeal No. ZD090326215336F dated 28.03.2026
passed by the Additional Commissioner Grade-II (Appeal-IV),
State Tax, Kanpur, upholding the interest under Section 50(3)
of the Act, is confirmed.
Place :LUCKNOW
Signature
Date : 05.11.2026
LUCKNOW Deepak Yadav
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow