Personal Hearing Opportunity must even if taxpayers not filed reply of GST SCN

A To Z Car Solutions Vs State of U.P. And 2 Others (Allahabad High Court) The Hon’ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. – 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.​ Facts: A To Z Car Solutions (“the Petitioner”) is a registered taxpayer under the UPGST Act (“the Act”) and was served with a notic...