Minimal Hearing must for GST Assessment Orders with Liability: Allahabad HC

Munni Jeneral Store Vs State of U.P. And 2 Others (Allahabad High Court) In Munni Jeneral Store vs. State of U.P. & Others, the Allahabad High Court addressed a writ petition challenging a GST assessment order dated April 16, 2024. The petitioner contended that the Assistant Commissioner, State Tax, Balia, raised a significant tax demand for the period April 2018 to March 2019 without providing an opportunity for a personal hearing. Despite a statutory mandate under Section 75(4) of the U.P. GST Act, 2017, the notice issued on December 20, 2023, did not include provisions for a hearing, ma...