The Allahabad High Court, in M/S Raghuvansh Agro Farms Ltd. v. State of U.P. & Others, delivered a landmark judgment under Article 226 of the Constitution of India, quashing assessment and appellate orders issued against the petitioner under Section 74 of the UPGST/CGST Act, 2017. The Court categorically held that proceedings under Section 74 are reserved for cases involving fraud, wilful misstatement or suppression of facts with intent to evade tax only.