Demand Order cannot be passed without issuing the Show Cause Notice
Last updated: 15 March 2024
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], held that a demand order passed without issuance of a Show Cause Notice ("SCN") are without legal basis and are required to be quashed.
Citation :
Writ Tax No. 1435 of 2022 dated January 31, 2024
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Bimal Jain
Published in GST
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