GST Assessment Order Quashed as Personal Hearing Was Fixed Before Reply Deadline

Star Medical Stor Vs Assistant Commissioner State Goods & Service Tax (Uttarakhand High Court) The petitioner challenged a show cause notice dated 22.05.2024 issued under Section 73 of the GST Act, 2017, and the consequential assessment order and Form DRC-07 dated 21.08.2024. The primary contention was that the date fixed for personal hearing was scheduled before the last date available for filing a reply to the show cause notice, making the procedure adopted illegal and contrary to the principles of natural justice. The petitioner relied on an earlier decision of the Court to support its ...