Allahabad HC quashes ₹2.11 Cr GST Demand u/s 74 Due to Lack of Personal Hearing

Allahabad High Court quashed a ₹2.11 crore GST demand raised under Section 74 of the CGST Act due to the lack of a personal hearing. Section 74 pertains to the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts. The High Court's decision emphasizes the importance of providing a personal hearing to the assessee as a fundamental principle of natural justice before issuing a significant tax demand, especially under stringent provisions like Section 74.