Interest Not Mentioned in GST SCN Can’t Be Imposed Later: Allahabad High Court

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Interest Not Mentioned in GST SCN Can’t Be Imposed Later: Allahabad High Court

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Published on

02/03/2026

By Mariya Paliwala

Interest Not Mentioned in GST SCN Can’t Be Imposed Later: Allahabad High Court

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The Allahabad High Court, Lucknow Bench has quashed a tax demand of over ₹1.02 crore imposed on M/s Sanjay Construction, holding that interest not quantified in the show cause notice cannot be levied subsequently in the adjudication order. The Division Bench comprising Justice Shekhar B. Saraf and Justice Manjive Shukla has observed that the interest…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Interest Not Mentioned in GST SCN Can’t Be Imposed Later: Allahabad High Court

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