https://www.taxtmi.com/caselaws?id=448982 HC found that tax authorities violated procedural requirements by issuing a liability notice under Section 74(5) without first serving a show cause notice under Section 74(1) of the UP GST Act. The court quashed the impugned orders and directed authorities to restart proceedings with proper statutory notice, ensuring due process for the petitioner. en-us Wed, 31 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448982 HC found that tax authorities violated procedural requirements by issuing a liability notice under Section 74(5) without first serving a show cause notice under Section 74(1) of the UP GST Act. The court quashed the impugned orders and directed authorities to restart proceedings with proper statutory notice, ensuring due process for the petitioner. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448982