Allahabad HC: GST Adverse Order Needs Personal Hearing

Sai Dham Residency Vs State of U.P. and Another (Allahabad High Court)

Allahabad High Court has set aside an adverse order issued against Sai Dham Residency under the U.P. Goods and Services Tax Act, 2017, due to the denial of a personal hearing. The court emphasized that Section 75(4) of the Act mandates providing an opportunity for personal hearing before any adverse decision is taken against a registered person.

The petitioner received a notice under Section 73(1) of the Act dated January 16, 2024, which called for a reply but explicitly marked “NA” (Not Appli

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