Allahabad HC Sets Aside GST Assessment as Demand Exceeded Notice Amount

R.T.S. Electricals And Civil India Private Limited Vs State of U.P (Allahabad High Court) The writ petition was filed challenging the order dated 09.04.2024 issued by respondent no. 2 for the tax period April 2018 to March 2019, through which a demand of Rs. 3,04,55,800 was raised against the petitioner. The petitioner had earlier been issued a show-cause notice dated 26.09.2023 under Section 74 of the Goods and Services Tax Act, 2017 in GST DRC-01. The notice proposed imposition of tax, penalty, and interest amounting to Rs. 2,10,04,200. Following the notice, the impugned order was passed, ra...