Allahabad HC Set Aside GST Order for Denial of Personal Hearing

Buddha Resorts Pvt. Ltd Vs State of U.P (Allahabad High Court)

The petition challenged an adjudication order dated 30.03.2024 passed under Section 73(9) of the U.P. GST Act, 2017 for the tax period 2018–19. The petitioner contended that the essential requirements of natural justice were violated as no reasonable opportunity of personal hearing was granted. It was submitted that the date fixed for personal hearing coincided with the date fixed for filing the reply, and in the reminder dated 04.03.2024, the column for date and time of personal hearing mentioned “NA.” Reliance w

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