Personal Hearing is not a Formality: Allahabad HC Quashes GST Order

Vedika Guest House Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court has set aside an appellate order that upheld a tax liability, interest, and penalty against Vedika Guest House, a partnership engaged in the guest house business under the Goods and Services Tax (GST) Act, 2017. The court emphasized that personal hearings are not mere formalities and that a party must be adequately notified and afforded an opportunity to present its case. The petitioner approached the High Court challenging an appellate order dated August 22, 2024, passed by the Additional Commissioner...