Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. v. State of U.P. [Writ Tax No. 1159 of 2025, dated October 17, 2025] quashed an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") without giving any opportunity of personal hearing to the petitioner, following the rationale of the Division bench of the same Court in Mahaveer Trading Company v. Deputy Commissioner, State Tax, Writ Tax No. 303 of 2024 dated March 4, 2024.
Citation :
Writ Tax No. 1159 of 2025, dated October 17, 2025
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