Penalty under GST Invalid if Show Cause Notice Terms Complied: Allahabad HC

Rathore Building Material Vs Commissioner of State tax (Allahabad High Court) Introduction: In a significant ruling dated December 1, 2023, the Hon’ble Allahabad High Court addressed the case of M/s. Rathore Building Material v. Commissioner of State tax [Writ Tax No 136 of 2023. The court held that the petitioner, Rathore Building Material, had adhered to the terms of the Show Cause Notice (SCN) by furnishing returns within the stipulated 15 days. Despite compliance, an unwarranted penalty was imposed on the petitioner, rendering the impugned orders contrary to law and non-application of mi...