GST UPDATE

???? Desk of CA. Praveen Sharma Series-567 ????

ALLAHABAD HIGH COURT IN TH CASE OF Kalpana and Kamla Cargo Section 75(4) of the CGST Act, 2017

?The petitioner filed a writ petition challenging an ex parte order dated March 1, 2024, passed under Section 74 of the Uttar Pradesh GST Act for the assessment year 2019-20. The order was passed without the petitioner being notified of the hearing date after the initial date was fixed, violating principles of natural justice.

?The petitioner relied on a similar case, M/s Shubham Steel Traders vs. State of U.P., where the court held that not notifying the petitioner of subsequent hearing dates forced an ex parte order, which was unfair.

?In light of the similarities, the court quashed the impugned order and directed the authorities to grant the petitioner a personal hearing before passing a new, reasoned order. The writ petition was disposed of accordingly.

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CA. Praveen Sharma

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