Allahabad HC Quashes GST Notice & Order for Non-Compliance with Section 74 Requirements

Ajnara Realtech Limited Vs State of Uttar Pradesh And 3 Others (Allahabad High Court) Allahabad High Court has quashed a show cause notice and subsequent ex parte order issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, against Ajnara Realtech Limited. The petitioner had challenged the notice dated June 3, 2024, and the order dated February 3, 2025, for the financial year 2017-18. The High Court observed that both the show cause notice and the final order failed to adhere to the mandatory ingredients of Section 74, specifically lacking any allegation of fraud, willf...