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GST Order Stayed for Denial of Mandatory Personal Hearing Under Section 75(4)
Case Law Details
- Case Name
- Kapoor Marketing 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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Kapoor Marketing Vs State of U.P (Allahabad High Court)
The Allahabad High Court (Allahabad High Court) heard a writ petition challenging an assessment order dated 06.08.2024 passed by the Commercial Tax Officer, on the ground that it was issued in violation of the principles of natural justice and without granting a mandatory personal hearing under Section 75(4) of the GST Act.
The petitioner, a registered GST dealer operating as a proprietorship firm, stated that it maintained regular books of account and subsequently closed its business on 27.03.2024 due to losses. The GST registration was ...
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