Notice & Hearing on Same Day Violates Natural Justice: Allahabad HC Quashes GST Demand

Hitachi Systems India Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The Allahabad High Court heard a writ petition filed by Hitachi Systems India Pvt. Ltd., challenging an order dated 23.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (GST Act), and an appellate order dated 22.09.2025, which dismissed the appeal as beyond the period of limitation. The petitioner contended that no proper opportunity of personal hearing was granted before passing the Section 73 order. It was further argued that the dates of notice and personal hearing were the same, preventing th...