Hearing cannot be denied due to Expiry of Limitation for GST Assessment: Allahabad HC

Gannon Dunkerley & Co. Limited Vs Joint Commissioner Corporate Circle and 4 others (Allahabad High Court) In the case of Gannon Dunkerley & Co. Limited vs. Joint Commissioner Corporate Circle and 4 Others, the Allahabad High Court addressed a writ petition challenging a GST assessment order dated August 6, 2024. The petitioner argued that the assessment order was issued under Section 73 of the U.P. GST/C.G.S.T. Act, 2017, for the financial year 2019-20 without adhering to principles of natural justice. The show-cause notice dated May 25, 2024, provided no specific date or venue for a p...