Allahabad HC Upholds GST SCN Despite Wrong Form Technical Error Not Fatal to Proceedings

Elesh Agrawal Vs Union of India And 2 Others (Allahabad High Court) The Allahabad High Court addressed a petition filed by Elesh Agrawal challenging a Demand-Cum-Show Cause Notice (SCN) issued under the Goods and Services Tax (GST) Act, 2017. The core of the challenge centered on two technical issues: the use of an incorrect form for the SCN and the alleged failure to serve the notice through the electronic GST portal. The Impugned Notice and Petitioner’s Grievances The petitioner challenged Demand-Cum-Notice to Show Cause No. 59/2022-23, dated February 24, 2023, which proposed three s...