Case Law Details
Case Name : Chaudhary Associates Vs State of U.P. (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Chaudhary Associates Vs State of U.P. (Allahabad High Court)
Allahabad High Court, in Chaudhary Associates vs. State of U.P., quashed a GST demand order issued under Section 73 of the State Goods and Services Tax (SGST) Act. The petitioner had challenged the order dated December 22, 2023, as well as the subsequent appellate order dated August 30, 2024, which dismissed their appeal on grounds of limitation. The primary argument raised by the petitioner was that no opportunity for a personal hearing was provided before the order was passed.
The Court observed that the
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