U.P. Projects Consultants Pvt. Ltd. Thru. Its Auth. Signatory Lko. v. State of U.P. Thru. the Prin. Secy. Tax and Registration Lko. and 3 Others
Case brief
What is this about?
The High Court allowed the petitioner's writ petition challenging an order under Section 73 of the GST Act. The Court relied on a prior judgment, held that no hearing was provided, and quashed the impugned orders, remanding the matter for a fresh order after opportunity of hearing.
What did the court decide?
Orders dated 30.12.2023 & 23.08.2025 quashed; matter remanded to assess authority to pass fresh order after hearing.