Case Law Details
Yash Building Material Vs State of U.P. And 2 Others (Allahabad High Court)
Introduction: In a landmark decision, the Allahabad High Court, in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], declared demand orders without a Show Cause Notice (SCN) as legally baseless. The court’s ruling, dated January 31, 2024, emphasizes the importance of due process in tax matters.
Facts:
Yash Building Material (“the Petitioner”) were served a Notice dated June 4, 2021 under Section 74(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) wherein it was stated that the tax was payable by the Petitioner.
As per the law, upon non-payment of the tax, Section 74(7) of the CGST Act states that the proper officer is required to give a notice under Section 74(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”).
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