Allahabad HC Sets Aside GST Order as Personal Hearing & Reply Date Were Same

Ambika Kids Wear Vs State of U.P. (Allahabad High Court) The Allahabad High Court set aside an adjudication order dated 09.07.2024 passed under Section 73(9) of the U.P. GST Act, 2017 for the tax period 2019-20, holding that the principles of natural justice had been violated. The petitioner contended that the date fixed for filing the reply and the date fixed for personal hearing were the same, depriving it of a reasonable opportunity to present its case. Reliance was placed on the decision in Mahaveer Trading Company Vs. Deputy Commissioner State Tax and Another. The Court noted that these f...