Yash Building Material Vs State of U.P
Date: January 30, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Shekhar B. Saraf
Subject Matter
Show Cause Notice must be issued before passing demand order
Summary
The Allahabad High Court, in the case of Yash Building Material v. State of Uttar Pradesh, declared demand orders without a Show Cause Notice (SCN) as legally baseless. The court emphasized the importance of due process in tax matters. The Petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner has challenged the order dated July 30, 2021 passed by respondent No.3/Assistant Commissi…