GST Order Passed Without Notice to Be Treated as Notice: Allahabad HC

Pawan Kumar Jain And Company Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court addressed a petition filed by Pawan Kumar Jain and Company, challenging an appellate order that upheld a GST assessment order passed under Section 73 of the GST Act. The petitioner argued that the initial assessment order, which imposed tax liability, interest, and penalty, was entirely ex parte as they were never properly served with the show cause notice. The petitioner claimed to have only become aware of the proceedings when the assessment order was uploaded to their dashboard under &...