GST: HC quashes Ex-parte order passed merely on SIB report without providing report

Lari Almira House Vs State of U.P. (Allahabad High Court) n the present case, the order dated 24.01.2022, clearly falls short of the principle of natural of justice as admittedly the SIB report, which is the foundation was never supplied to the petitioner, no hearing was granted to the petitioner under section 75(4) of the Act and there is prima facie no material other than the SIB report to corroborate the discrepancies as allegedly found by the SIB at the time of scrutiny of returns and inspection. 19. Thus, on all the three grounds, as noted above, the impugned order dated 24.01.2022 is uns...