Allahabad HC: Ex-Parte GST Order Invalid Without SCN, Hearing

Saini Zarda Store Vs State of U.P. And 2 Others (Allahabad High Court) In a significant ruling, the Allahabad High Court has set aside an ex-parte Goods and Services Tax (GST) assessment order against Saini Zarda Store, a proprietorship concern. The Court found that the order, which fastened tax liability, interest, and penalty, was invalid due to a lack of proper service of the show-cause notice (SCN) and denial of opportunity for a hearing. The decision underscores the critical importance of due process and principles of natural justice in tax assessments. Saini Zarda Store had challenged th...