Allahabad HC Quashes GST Registration Cancellation for Violating Natural Justice

Kesh Babu Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court ruled on the writ petition filed by Kesh Babu, challenging the orders issued under Sections 23 and 161 of the Uttar Pradesh GST Act, 2017, concerning the tax period from July 2017 to March 2018. The petitioner argued that the orders were passed without granting him a personal hearing, as required under Section 75(4) of the UPGST Act. He sought quashing of the orders dated December 29, 2023, and June 27, 2024, along with the notice issued on August 25, 2022. The court referred to its earlier decision in the c...