Sanjay Construction Vs State of U.P
Date: February 16, 2026
Subject Matter
Interest Liability Must Be Quantified in Show Cause Notice; Order Quashed Without SCN Quantification
Summary
The High Court quashed and set aside the impugned order and show cause notice, holding that interest liability, though statutorily payable, must be specifically quantified in the show cause notice, and not merely in the adjudication order, to comply…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioners are aggrieved by the impugned order dated February 14, 2025 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act, 2017”), wherei…