Allahabad HC Quashes GST SCN Issued Without Specific Allegations of Tax Evasion

Varanasi Sangam Expressway Pvt Ltd. Vs Commissioner of State Tax (Allahabad High Court)

The Allahabad High Court considered a writ petition under Article 226 challenging a show cause notice dated 20 June 2025 issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner argued that the notice lacked the essential elements required under Section 74, namely evidence of fraud, willful misstatement, or suppression of facts to evade tax. Upon examination, the Court observed that the show cause notice did not contain these necessary prerequisites. The coun

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