Expiry of Limitation for passing GST Assessment Order cannot be reason for Denial of Hearing: Allahabad HC

The Allahabad High Court ruled that the GST assessment order was passed after the expiration of the limitation period, rendering it invalid. The Court found that the taxpayer’s request for a hearing was not granted and, consequently, ruled in favor of the assessee. The failure to adhere to prescribed timelines for conducting assessments led to the cancellation of the order. The ruling underscores the importance of adhering to statutory limitations for issuing tax assessments and the right of taxpayers to be heard before any order is passed against them.