No provision under GST for reserving judgment and delivering the same later

Sun Glass Works Private Limited Vs State of U.P. And 2 Others (Allahabad High Court) The Hon’ble Allahabad High Court in M/s Sun Glass Works Pvt. Ltd. v. State of U.P. and Others [Writ Tax No. 2285 of 2025 dated May 29, 2025] held that an order passed without providing a copy of the survey report or affording opportunity of hearing, and without notifying the date of pronouncement, is unsustainable in law and liable to be set aside. Facts: M/s Sun Glass Works Pvt. Ltd. (“the Petitioner”) is a private limited company engaged in the manufacture and sale of glass bottles. During June 2021, t...