Adverse GST Orders Passed Without Oral Hearing Violate Mandatory Procedure: Allahabad HC

Advertisement Manas Traders Devi Vs State of U.P. (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an adverse order passed under the U.P. GST Act, 2017 on the ground that no opportunity of personal hearing had been granted to the petitioner before passing the order. The Court noted that Section 75(4) of the U.P. GST Act mandates that an opportunity of personal hearing must be provided before any adverse decision is taken against a registered person. In the present case, a notice had been issued to the petitioner under Section 73(1) of the Act calling fo...