Allahabad HC Quashes GST Order Due to Denial of Personal Hearing

Jagjit Enterprises Private Ltd. Vs State of U.P. (Allahabad High Court) The present petition was filed by Jagjit Enterprises Private Ltd., challenging two specific orders: 1. The order dated 31.12.2023 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (the GST Act). 2. The order dated 23.09.2025 by which the petitioner’s appeal was dismissed as being beyond limitation. The central contention of the petitioner’s counsel was that no opportunity of personal hearing was granted before the order dated 31.12.2023 was passed under Section 73 of the GST Act. The counsel ...