Parallel Proceedings: Allahabad HC Directs State GST to Address Jurisdiction Objection First

Hari Om Udyog Vs State of U P Through Its Principal Secretary And 3 Others (Allahabad High Court) The Allahabad High Court addressed a petition by Hari Om Udyog challenging notices issued by the State Goods and Services Tax (GST) authorities. The petitioner argued that a show cause notice for a tax demand under Section 74 and Section 122 of the UPGST Act was invalid because the Central GST had already raised a similar demand for the same tax period (April 2018–March 2019). The petitioner’s counsel, Suyash Agrawal, contended that this constituted a jurisdictional bar under Section 6(2)(...