GST Adjudication Order Set Aside Due to Non-Communication of Hearing Date

Riya Construction Vs State of U.P. And 3 Others (Allahabad High Court) The writ petition was heard and decided by the Allahabad High Court, challenging an adjudication order dated 04.02.2025 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The impugned order created a tax demand of ₹1,61,225.64 for the financial year 2020–21. The petitioner contended that the order had been passed without issuance of any show cause notice and without communication of any date for filing a reply or for personal hearing. Doubt was also raised regarding the date of service of the...