Order passed with interest & penalty higher than SCN Set Aside by Allahabad HC

S R Construction Vs State of U.P. and another (Allahabad high Court)

In the case S R Construction vs. State of U.P. & Another, the Allahabad High Court addressed a critical issue under the Goods and Services Tax (GST) framework, ruling that a tax order imposing a higher demand than what was outlined in the initial show-cause notice (SCN) is contrary to the provisions of Section 75(7) of the GST Act, 2017. The petitioner was issued an SCN under Section 73 of the Act, demanding a total of ₹28,15,200, inclusive of tax, interest, and penalty. However, the final order, da

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