Allahabad HC Quashes GST Demand, Cites Denial of Hearing

Priya Enterprises Vs State of U.P. and another (Allahabad High Court)

Allahabad High Court has set aside a Goods and Services Tax (GST) demand order issued against M/s Priya Enterprises for the period of April 2020 to March 2021. The Court’s ruling, delivered on February 28, 2025, found that tax authorities failed to provide the petitioner a mandatory opportunity for a personal hearing before issuing the adverse order under Section 73 of the U.P. GST Act, 2017.

The case originated when Priya Enterprises was flagged for discrepancies in its tax returns following

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