Cart Before Horse: Uttarakhand HC Quashes GST Order as Hearing Preceded Reply Deadline

Yashika AD Agency Vs Commissioner (Uttarakhand High Court)  The writ petitions concerned a challenge to assessment proceedings where the tax authority fixed a personal hearing before the expiry of the time granted to file a reply to a show cause notice. The petitioners relied on an earlier decision of the same Bench dated 21 April 2025 in a similar matter. In that case, a show cause notice was issued seeking explanations for differences between outward supplies reported in GSTR-1 and values reflected in e-way bills for a particular financial year. The assessee submitted a reply to the initial...