GST Authorities Cannot Treat Personal Hearing as Mere Formality: Allahabad HC Sets Aside GST Order

The Allahabad High Court set aside a GST order, criticizing the authorities for treating the personal hearing as a mere formality. The court emphasized that a personal hearing is a crucial aspect of the adjudication process and must be conducted with due seriousness to uphold the principles of natural justice. The case was remanded for reconsideration, ensuring that the assessee receives a fair opportunity to present their case.