Ex-Parte GST Order Quashed Due to Failure to Notify Next Hearing Date

Shubham Steel Traders Vs State of U.P. and Another (Allahabad High Court)

The petitioner challenged an order dated 20.11.2023 passed under Section 74(9) of the UPGST Act through FORM GST DRC-07. A notice under Section 74 was issued on 20.05.2023 granting one month for compliance. Since the petitioner contested the proceedings, a notice in DRC-01 was issued on 13.06.2023 granting 15 days to file a reply, though it mistakenly cited Section 74(5) instead of Section 74(1). Despite this error, it is undisputed that the petitioner filed a reply on 26.07.2023. No further action occurred f

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