Ex-parte GST order quashed as notice lacked date, time & place for personal hearing

Kisan Traders Vs State of U.P (Allahabad High Court)

The Allahabad High Court heard a writ petition under Article 226 challenging the imposition of tax, interest, and penalty totaling Rs. 6,75,552 under Section 73(9) of the GST Act, 2017 for the financial year 2018-19. The petitioner sought to quash the impugned order dated 26.04.2024 and the show cause notice dated 22.12.2023, and requested a direction restraining recovery of the disputed amount. The petitioner argued that the initial show cause notice was defective, as it failed to specify the date, time, and place of personal he

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