Allahabad HC Quashes GST Order Passed Without Section 73 Hearing

Native Estate Pvt. Ltd Vs U.O.I. Thru. Secy. Ministry Of Finance (Allahabad High Court)

Allahabad High Court has quashed an assessment order and a subsequent appellate order against Native Estate Pvt. Ltd., ruling that the petitioner was not afforded a proper opportunity of hearing before the initial Goods and Services Tax (GST) order was passed.

Native Estate Pvt. Ltd. had challenged an order dated August 22, 2024, issued under Section 73 of the GST Act, and a subsequent appellate order dated March 28, 2025, which had dismissed their appeal on grounds of limitation.