No personal hearing; Order set aside, remit for fresh decision: Allahabad HC

Atlas Cycles Haryana Ltd Vs State of U.P. (Allahabad High Court) Introduction: The case of Atlas Cycles Haryana Ltd versus the State of U.P. before the Allahabad High Court delves into the crucial requirement of personal hearing as mandated by Section 75(4) of the U.P. G.S.T. Act, 2017. The petitioner contends that the lack of opportunity for personal hearing violated their rights, leading to an unfair outcome. Detailed Analysis: The court scrutinizes the notices issued to the petitioner, revealing a glaring absence of provision for personal hearing. Despite the opportunity to submit a written...