GST department obligated to provide a hearing if adverse decision was contemplated

Primeone Work Force Pvt. Ltd. Vs Union of India (Allahabad High Court)

1. Introduction: The Allahabad High Court, in response to four writ petitions (pertaining to Financial Years 2019-20, 2020-21, 2021-22, and 2022-23), heard arguments from counsels representing Primeone Work Force Pvt. Ltd., Union of India, and other respondents. The petitions challenged orders and show cause notices issued by respondent no.4, dated 09.10.2023, 12.10.2023, 11.10.2023, and 12.10.2023, as well as show cause notices dated 14.

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