GST Demand Order cannot be passed without issuing Show Cause Notice

Yash Building Material Vs State of U.P. And 2 Others (Allahabad High Court) Introduction: In a landmark decision, the Allahabad High Court, in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], declared demand orders without a Show Cause Notice (SCN) as legally baseless. The court’s ruling, dated January 31, 2024, emphasizes the importance of due process in tax matters. Facts: Yash Building Material (“the Petitioner”) were served a Notice dated June 4, 2021 under Section 74(5) of the Central Goods and Services Tax Act, 201...