Allahabad High Court Voids GST Order Due to Lack of Hearing

Swiftline Transport Solutions Private Limited Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court has nullified a tax order against Swiftline Transport Solutions Private Limited, ruling that an ex-parte order is void if the taxpayer is not given a proper opportunity for a hearing. The writ petition filed by the company challenged an order dated August 20, 2024, issued under Section 73 of the UPGST/CGST Act for the financial year 2019-2020. The company also sought to quash the preceding show-cause notice. The Court reviewed the show-cause notice and found a critical pro...