Personal hearing mandatory before passing GST order: Allahabad HC

Prem Traders Vs State of U.P (Allahabad High Court) The Allahabad High Court (Lucknow Bench), in the case of Prem Traders v. State of Uttar Pradesh, quashed an order issued under Section 73 of the Central Goods and Services Tax Act, 2017. The court found that no opportunity for a personal hearing was provided to Prem Traders, the assessee, before the impugned order dated April 29, 2024, was passed. The facts presented revealed that the order itself indicated the absence of a hearing, and no specific date was fixed for a hearing, with the same date designated for both filing objections and the ...