Hearing opportunity must despite no reply to GST notice: Allahabad HC

Lari Almira House Vs State of U.P. And 3 Others (Allahabad High Court) Summary: The Allahabad High Court reviewed two writ petitions filed by Lari Almira House, challenging the GST orders passed against it. The writ petitions contested the order dated 24.01.2022, passed under Section 74 of the U.P. GST Act, and the subsequent dismissal of the appeal on the grounds of limitation. The petitioner argued that the appellate authority incorrectly dismissed the delay condonation application, and if the appeal dismissal was valid, the court should examine the merits of the order dated 24.01.2022 under...