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Allahabad HC Quashes GST Demand Over Section 75(4) & natural justice Violation
Case Law Details
- Case Name
- M/S Jai Vindhya Udyog Thru. Its Partner Niraj Kumar Agarwal 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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M/S Jai Vindhya Udyog Thru. Its Partner Niraj Kumar Agarwal Vs State of U.P. (Allahabad High Court)
In the case of Jai Vindhya Udyog Vs State of U.P., the Allahabad High Court addressed the validity of orders passed under the GST Act. The petitioner challenged a demand order dated 29.08.2022 issued under Section 73(9) of the GST Act, claiming it was passed without granting an opportunity for a hearing, as required by Section 75(4) of the Act. The subsequent dismissal of the petitioner’s appeal due to the lapse of the limitation period under Section 107 further complicated the matter. The Cou...
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