Allahabad HC Quashes Ex-Parte GST Order on Natural Justice Grounds

Som Fragrances Private Limited Vs State of U.P And 2 Others (Allahabad High Court) Allahabad High Court has set aside an ex-parte assessment order against Som Fragrances Private Limited, a company involved in trading unserviceable store goods under the Goods and Services Tax (GST) Act. The court found that the assessing officer’s order, which imposed tax liability, interest, and penalty, was passed without proper service of a show cause notice, thereby violating the principles of natural justice. Som Fragrances had challenged the appellate order dated March 26, 2025, which upheld the ori...