Compliance of Section 75(4) of GST Act is mandatory: Allahabad HC

Party Time Hospitality Prop. Smt. Punita Gupta Lko. Vs State Of U.P. Thru Prin. Secy. Tax And Registration Lko And 2 Others (Allahabad High Court) The case of Party Time Hospitality Vs State of U.P. was heard by the Allahabad High Court, where the petitioner challenged the demand for tax and penalty under Section 74 of the GST Act. The petitioner had leased a party lawn on August 1, 2018, and was later issued a show-cause notice on September 28, 2021, for the period of July 2017 to March 2018. The notice, however, did not clearly state how Section 74 was invoked or provide the necessary detail...