S.S. Suppliers Vs State of U.P.
Date: April 8, 2024
Subject Matter
Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices
Summary
The case law, S.S. Suppliers Vs State of U.P., discusses the significance of disclosing the date, time, and venue of a personal hearing in show-cause notices under Section 74(9) of the U.P. GST Act, 2017. It emphasizes that failure to include these d…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Niraj Kumar Singh, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 17.03.2023 passed by respondent no.2 under Section 74(9) of the U.P. GST Act, 2017 (hereinafter referred to as the ‘Act’). Primarily, it has been submit…