Section 75(4) of GST Act mandates hearing prior to passing of Section 73 order

Mishra Enterprises Vs State of U.P. Thru. Prin. Secy. Tax And Registration Lko And 2 Others (Allahabad High Court) The Allahabad High Court addressed a petition filed by Mishra Enterprises challenging an order dated 26th August 2024, issued under Section 73 of the Goods and Services Tax (GST) Act. The petitioner’s counsel argued that the order was passed without providing a mandatory opportunity for a hearing, as required under Section 75(4) of the GST Act. This provision mandates that a hearing be granted before such orders are issued. The State’s counsel, upon receiving instructi...