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

Sun Roadways Vs State of Uttar Pradesh and another (Allahabad High Court) The Allahabad High Court examined the validity of a GST demand order dated 23.04.2024 for FY 2018–19, by which a demand of ₹63,51,001 was raised against the petitioner. The proceedings originated from a show-cause notice dated 14.12.2023 issued under Section 73 of the CGST Act, 2017, proposing recovery of tax, interest, and penalty aggregating to ₹13,36,793. The petitioner did not file a reply to the notice, and despite a reminder fixing a hearing date, no appearance was made, leading to the impugned order. The pet...