Allahabad HC Quashes GST Order for Natural Justice Violation

Sri Ganesh Sales Vs State of U.P. and Another (Allahabad High Court) In the case of Sri Ganesh Sales vs. State of U.P. and Another, the Allahabad High Court quashed a GST order issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, for the tax period April 2020 to March 2021. The petitioner challenged the order on grounds of procedural violations, particularly the denial of a proper opportunity for a personal hearing. The Court noted that the adjudication process violated principles of natural justice, as highlighted in a prior case, Mahaveer Trading Company vs. Deputy ...