Allahabad HC Stays GST Demand with 10% deposit for Lack of Pre-SCN

Ds Chewing Products Llp Vs State Of U.P. And 3 Others (Allahabad High Court)

Allahabad High Court, in DS Chewing Products LLP vs. State of U.P. & Others, granted interim relief to the petitioner by staying a GST demand order. The petitioner challenged the assessment order issued under Section 73 of the Goods and Services Tax Act, arguing that the Assessing Authority failed to issue a pre-show cause notice as required by law in 2020. The petitioner contended that the absence of such notice amounted to a violation of mandatory procedural safeguards, rendering the assessm

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