Allahabad HC Orders De Novo GST Assessment Due to Lack of Hearing

New Makhan Bhog Vs State Of Up And 2 Others (Allahabad High Court)

Introduction: In a significant ruling, the Allahabad High Court addressed procedural lapses under the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017, in the case of New Makhan Bhog vs State of UP and Others. The court quashed an order passed under Section 74 of the UP GST Act, citing the absence of a personal hearing, and directed a de novo assessment. This judgment underscores the importance of adhering to principles of natural justice in tax adjudications.

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