Allahabad HC Quashed GST Demand for Exceeding Show-Cause Notice Amount

Advertisement R.A.A. Builders And Developers Vs Commissioner of Commercial Tax And 2 Others (Allahabad High Court) The Allahabad High Court heard a writ petition challenging two orders passed by the GST authorities—an assessment order dated 30 April 2024 and an appellate order dated 13 February 2025. The petitioner contended that both orders were illegal as the tax demand confirmed in the assessment far exceeded the amount proposed in the show-cause notice issued under Section 73 of the GST Act, in violation of Section 75(7) of the Act. The facts before the Court showed that a show-cause ...