Plea Partially Ignored while issuing SCN u/s 74(1) of GST Act: Allahabad HC directs Deposit of 50% of Disputed Tax for Reconsideration

The Allahabad High Court directed the deposit of 50% of the disputed tax amount for reconsideration in a case involving the Goods and Services Tax (GST) Act. The petitioner's plea was partially ignored when issuing a show cause notice under Section 74(1) of the GST Act, which resulted in a biased decision. The court emphasized that tax authorities must consider all relevant aspects before issuing a show cause notice. The ruling also ensures that taxpayers have a chance to defend their position while also mandating a partial payment to protect government revenue during the appeal process.