Gaurav Enterprizes Vs State of U.P
Date: October 12, 2023
Subject Matter
Absence of a specified date for a hearing in the show cause notice renders it unsustainable
Summary
The case of Gaurav Enterprizes vs State of U.P. revolves around a challenge to a Goods and Services Tax (GST) liability order under Section 74. The petitioner contested the order, citing lack of opportunity for a hearing as a crucial point of content…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Petitioner is aggrieved by the order, dated 04.02.2023, whereby liability has been raised for deposit of GST under Section 74 of The Goods and Services Tax Act. The order impugned in the petition has been passed pursuant to the show cause notice issued under Section 74 of GST Act, on 09.10.2022. This notice contains a stipulation, ‘NA&r…