Round Pay Voice Tech Vs State of U.P
Date: July 9, 2026
Subject Matter
Demand Order Exceeding Show-Cause Notice Amount Violates Section 75(7) of CGST Act
Summary
The High Court has set aside an order dated 05.02.2025, ruling that a demand order exceeding the amount specified in the show-cause notice is a direct violation of Section 75(7) of the Goods and Services Tax Act, 2017. The matter has been remanded to…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against the order dated 05.02.2025 passed by respondent no.3 for the period July, 2017 to March 2018 whereby a demand to the tune of Rs.59,20,00,000/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 07.05.2022 under Section 74 of Goods and Services Tax Act, 2017 (here…