Order passed u/s 74 of UP GST Act Lacks Opportunity of Hearing: Allahabad HC directs De Novo Assessment [Read Order]

The judgement reinforced that the Act implies a fundamental requirement to provide an opportunity for a personal hearing, ensuring procedural fairness and natural justice
By Ashkar Tovarishch - On June 19, 2024 7:43 pm - 2 mins read
Allahabad high court - GST Allahaabad - hc - order GST Act appeal - orders UPGST act - TAXSCAN

The Allahabad High Court has quashed an order dated February 22, 2023, and a subsequent appeal order dated January 16, 2023, both issued under Section 74 of the Uttar Pradesh Goods and Services Tax ( UPGST ) Act, 2017. The petitioner, represented by Shubham  Agarwal, submitted that the order was passed without granting any opportunity…

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