Allahabad HC Set Aside GST Proceedings Due to Violation of Natural Justice in Notice Service

Suman Overseas Vs U.O.I (Allahabad High Court) The writ petition challenged the validity of notifications issued under Section 168A of the CGST Act, 2017 and the U.P. GST Act, 2017 to the extent they extended the time limit for passing orders for Financial Year 2018–19. The petitioner also questioned the ratification of the central notification by the GST Council and sought quashing of scrutiny-related orders passed under Section 61, alleging they were time-barred under Section 73, without jurisdiction, arbitrary, non-speaking, and violative of constitutional provisions. On examination of th...