#Section 75(4)

The Allahabad High Court has ruled that tax authorities cannot schedule a personal hearing on the same day or after the deadline for replying to a show cause notice. This upholds the foundational principle of natural justice in tax adjudication, ensuring taxpayers have meaningful time to respond before any adverse order is passed.

Allahabad High Court holds that GST adjudication notices must be served physically-not electronically-after registration cancellation to comply with natural justice under Section 75(4) of the UPGST Act. The ruling sets aside an ex-parte order and directs fresh proceedings with proper notice, impacting all GST-registered entities facing cancellation.