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GST order passed without Hearing Opportunity is contrary to section 75(4)
Case Law Details
- Case Name
- Viswkarma Furniture Vs. Additional Commissioner Grade 2 & Anr. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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...
