Allahabad HC Quashes GST Demand Order Exceeding Show-Cause Notice Amount

Sai Computers Vs State of U.P. (Allahabad High Court)

The Allahabad High Court addressed a petition filed by Sai Computers, which challenged an order dated 28.08.2024, issued by Respondent No. 2, raising a total demand of Rs. 155,878.26 for the period covering July 2017 to March 2018 (F.Y. 2019-20).

The record showed that the petitioner was initially issued a show-cause notice (SCN) under Section 74 of the Goods and Services Tax Act, 2017 (the Act), wherein the proposed demand for tax, penalty, and interest was Rs. 20,916.90. After the petitioner filed a response to the SCN

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