Allahabad HC Quashes ₹46 Lakh GST Demand for Exceeding Show-Cause Notice

Shri Radhe Contractor Vs Union of India And Another (Allahabad High Court) The petition was filed by Radhe Contractor against the Union of India and Another challenging an order dated August 20, 2024, passed by respondent no. 2. This order raised a total demand of Rs. 46,68,188/- against the petitioner for the period of July 2017 to March 2018. Background of the Dispute The petitioner was initially issued a show-cause notice (SCN) dated November 26, 2023, under Section 74 of the Goods and Services Tax Act, 2017 (‘the Act’) in form GST DRC-01. This notice called upon the petiti...