Order invalid if SCN not discloses date, time or venue of personal hearing

S.S. Suppliers Vs State of U.P. and Another (Allahabad High Court)

In a recent ruling by the Allahabad High Court in the case of S.S. Suppliers Vs State of U.P. and Another, the significance of disclosing the date, time, and venue of a personal hearing in show-cause notices (SCN) under Section 74(9) of the U.P. GST Act, 2017 has been underscored. This article explores the implications of this ruling and its impact on administrative proceedings.

Importance of Disclosure in SCNs: The crux of the matter lies in the requirement of Section 75(4) of the Act, which

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