Absence of a specified hearing date in show cause notice renders it invalid

Gaurav Enterprizes Vs State of U.P. and Another (Allahabad High Court)

Introduction: The case of Gaurav Enterprizes vs State of U.P. revolves around a challenge to a Goods and Services Tax (GST) liability order under Section 74. The petitioner contests the order, citing lack of opportunity for a hearing as a crucial point of contention.

Detailed Analysis: The petitioner contests an order dated 04.02.2023, which imposed GST liability under Section 74 of The

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