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GST Demand Set Aside for No Fresh Hearing; Natural Justice Mandatory Under Section 73
Case Law Details
- Case Name
- Gangotri Engineers Vs State of U.P (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Gangotri Engineers Vs State of U.P (Allahabad High Court)
Summary : The Allahabad High Court considered a writ petition filed under Article 226 of the Constitution of India challenging two orders passed under the Goods and Services Tax Act, 2017. The petitioner sought quashing of (i) an ex parte order passed under Section 73 of the GST Act in FORM DRC-07 dated February 15, 2025 for the financial year 2020–21, raising a demand of ₹28,79,278.85 including interest and penalty, and (ii) an appellate order dated September 29, 2025 passed under Section 107 of the GST Act, by which the appeal wa...
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