Case Law Details
Case Name : Mishra Agencies Vs State of U.P. (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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Mishra Agencies Vs State of U.P. (Allahabad High Court)
The Allahabad High Court allowed a writ petition challenging a GST recovery order dated 25.04.2024 passed under Section 73 of the GST Act, 2017, and the subsequent appellate order dated 18.02.2025 which dismissed the appeal as time-barred.
The petitioner contended that the recovery order was passed without granting any opportunity of hearing, rendering it ex parte and violative of principles of natural justice. It was argued that although the appellate authority lacked statutory power to condone delay,
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