GST Assessment Quashed for Adding Interest and Penalty Not Stated in Notice

Chaurasiya Zarda Bhandar Vs State of U.P. (Allahabad High Court) The petitioners challenged the order dated 29 September 2025 by which their appeal was dismissed on the ground of delay, resulting in the affirmation of the assessment and demand order dated 29 August 2024. The main contention raised was that the show cause notice issued for the financial year 2019–20 reflected only a tax liability of ₹29,07,002 and required the petitioners to explain why that amount should not be recovered. According to the petitioners, the notice did not contain any proposal for levying interest or penalty,...