HC Quashes GST Orders for Violating Natural Justice & Lacking Merit Review

Amar Agencies Vs State of U.P (Allahabad High Court) Allahabad High Court has set aside a GST demand order and a subsequent appellate order against Amar Agencies, citing a denial of personal hearing during the initial assessment and a failure by the appellate authority to decide the appeal on its merits. The court’s decision, delivered on June 7, 2025, remands the matter back to the assessing authority for a fresh order after providing an opportunity for personal hearing. The case challenged an order dated December 28, 2023, passed against Amar Agencies under Section 73 of the GST Act, a...