Yash Building Material v. State of Uttar Pradesh {Allahabad High Court}

Yash Building Material v. State of Uttar Pradesh :In the case of Yash Building Material v. State of Uttar Pradesh, the Allahabad High Court addressed a fundamental procedural issue under the GST laws. Yash Building Material, the petitioner, received a tax demand notice under Section 74(5) of the CGST Act in June 2021, indicating unpaid taxes. However, instead of following the required procedure of issuing a Show Cause Notice (SCN) under Section 74(1) of the UPGST Act, the Assistant Commissioner...

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