Personal Hearing Required Before GST Demand Order: Uttarakhand HC

Shakumbari Engeineering Work Vs Commissioner of The SGST (Uttarakhand High Court) In Shakumbari Engineering Works vs. Commissioner of SGST (Uttarakhand High Court), the petitioner challenged orders dated 27.12.2023 and 15.05.2025 passed under Section 73 of the Uttarakhand GST Act, 2017, by the Assistant Commissioner and another authority. The petitioner contended that no personal hearing was afforded before passing the GST demand orders, thereby violating the principles of natural justice. During proceedings, the State counsel conceded that the petitioner had not been given an opportunity for ...