Allahabad HC Quashes GST Order for Exceeding SCN amount & Lack of proper hearing

Unique Computer & Communication Shop Vs State of U.P. and another (Allahabad High Court) Allahabad High Court has quashed a demand order of Rs. 68,07,953/- issued against Unique Computer & Communication Shop for the financial year 2018-19. The Court ruled that the demand order was in violation of Section 75(7) of the Goods and Services Tax Act, 2017, as it significantly exceeded the amount specified in the initial show cause notice (SCN). The petitioner was issued an SCN dated December 10, 2023, under Section 73 of the GST Act, in Form GST DRC-01, proposing a demand of Rs. 45,66,398/- ...