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Allahabad HC quashes GST adjudication order for violating Section 75(7) of the UPGST Act, holding that tax authorities cannot impose demands higher than those proposed in the show-cause notice. The ruling reinforces procedural fairness, mandating strict compliance with statutory limits in tax proceedings.
The Allahabad High Court ruled that GST adjudication notices must be served physically-not just electronically-after a taxpayer's registration is cancelled. Failure to do so violates natural justice principles under Section 75(4) of the U.P.G.S.T. Act, rendering the adjudication order void. The ruling mandates fresh proceedings with proper notice, impacting all GST assessees in Uttar Pradesh facing post-cancellation proceedings.
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.