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 Goods and Services Tax Act. Central to the challenge is the absence of a specified date of hearing in the show cause notice issued on 09.10...