Opportunity of PH is must even if taxpayers has not filed reply of SCN


Last updated: 11 November 2025

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. - 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.​

Citation :
Writ Tax No. - 3851 of 2025, order dated September 11, 2025

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Bimal Jain
Published in GST
Views : 49
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