GSTAT - ['Lucknow']Tax LawAdministrative and Public Law

GSTAT Quashes Remaining Interest And Penalty Demand Against Sri Ram Traders

M/S SRI RAM TRADERSv.PRAKHAR PRATAP SINGH, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow

GSTAT Quashes Remaining Interest And Penalty Demand Against Sri Ram Traders. M/S SRI RAM TRADERS vs PRAKHAR PRATAP SINGH, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow. GSTAT - ['Lucknow']. LawLens
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In brief

The question

Whether the remaining demand of interest sustained by the First Appellate Authority should be set aside

The court held

The Tribunal allowed relief to the appellant by setting aside and quashing the remaining demand of interest and penalty sustained by the First Appellate Authority.

It also directed

The order records that the matter was not remanded.

01Facts

M/S Sri Ram Traders appealed to the GST Appellate Tribunal against a demand order identified as AD090425091297O, with reference number ZD0906251286618 and a stated date of 16.06.20256 (date as reproduced in the record).

The First Appellate Authority had sustained a remaining demand of interest and penalty.

The Tribunal heard the appeal on 05.11.2026 and recorded that the order under appeal was annulled.

The supplied text does not include the underlying facts of the tax dispute or the Tribunal’s detailed reasons.

02Issues

i.Whether the remaining demand of interest sustained by the First Appellate Authority should be set aside

ii.Whether the penalty sustained by the First Appellate Authority should be set aside

03Law Applied

The supplied judgment extract identifies no statutory provisions, legal tests, or precedents.

It records only the Tribunal’s determination that the remaining demand of interest and penalty sustained by the First Appellate Authority was to be set aside and quashed.

04Reasoning

The Tribunal set aside the remaining interest and penalty demand sustained by the First Appellate Authority.

However, the supplied extract gives no explanation of the factual or legal grounds for that decision, and therefore does not disclose how any statutory provision or legal principle was applied.

05Holding

The Tribunal allowed relief to the appellant by setting aside and quashing the remaining demand of interest and penalty sustained by the First Appellate Authority.

The order records that the matter was not remanded.

GSTAT - ['Lucknow']

Original Court PDF

M/S SRI RAM TRADERSvsPRAKHAR PRATAP SINGH, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow

GSTAT - ['Lucknow'] · November 05, 2026

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