GST Penalty Quashed, Emphasizes Hearing Rights: Allahabad HC

New India Traders Vs State Of U.P (Allahabad High Court)

Introduction: In a significant judgment, the Allahabad High Court, in the case of New India Traders Vs. State of U.P, has ruled in favor of the petitioner, emphasizing the necessity of providing an opportunity of hearing before taking an adverse view. The court, taking note of the absence of a GST Tribunal in Uttar Pradesh, addressed the issues raised in the writ petitions, with Writ Tax 527 of 2023 serving as the leading case. The case revolves around

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