Goyal Steel Furniture Thru.Prop. Rahul Gupta v. Additional Commissioner Grade II Appeal State Tax Judicial Division v Lucknow and Another
Case brief
What is this about?
Petitioner challenged orders under Section 73 of the GST Act for lack of hearing opportunity. Court followed earlier precedent and allowed the petition, quashing the orders and remanding the matter for a fresh order after hearing.
What did the court decide?
Orders dated 27.08.2024 and 28.07.2025 are quashed and matter remanded to assessing authority to pass fresh order after hearing.