Allahabad HC: Revenue Must Prove GST Order Communication Date With Evidence - SAG Infotech Official Tax Blog

The Allahabad High Court has reiterated that where a taxpayer discloses the actual date of communication of an order under the Uttar Pradesh Goods and Services Tax Act, 2017, the revenue must prove with cogent evidence that such an assertion is incorrect. The appellate authority must furnish an independent finding on the date of communication of the order. Justice Piyush Agrawal referenced the dec…