GST order passed without Hearing Opportunity is contrary to section 75(4)

Viswkarma Furniture Vs. Additional Commissioner Grade 2 & Anr. (Allahabad High Court) Introduction: The Allahabad High Court recently delivered a judgment in the case of Viswkarma Furniture vs. Additional Commissioner Grade 2 & Anr., challenging an order dated 14.03.2022, and another dated 14.11.2022, under section 74 of the U.P.G.S.T. Act. The petitioner contended that the demand was assessed without affording them an opportunity for a personal hearing, contravening the mandate of Section 75(4) of the U.P. G.S.T. Act. Background: The dispute arose when the petitioner received a show c...