2023 (10) TMI 100 - HC - GST

Validity of SCN - Revenue submits that the notice issued is merely a show-cause notice issued under Section 74 of the U.P. GST Act and the petitioner may participate in the proceedings taking the objection that the notice issued is not in accordance with law. HELD THAT - Since the notice is merely a show-cause notice issued under Section 74 of the U.P. GST Act, the petition is disposed of by requiring the petitioner to participate in the proceedings and may file objections to the same within two weeks from today.

Summary

The Allahabad High Court heard a writ petition concerning a show-cause notice issued under Section 74 of the U.P. GST Act for the tax period October 2021-March 2022. The petitioner was required to participate in the proceedings and file objections within two weeks. Respondent no.2 would then pass appropriate orders after a personal hearing.