GST Order u/s 73 Passed Without Service of Notice: Allahabad HC directs to Treat Order as Notice and furnish documents

The Allahabad High Court has directed that a GST order under Section 73, which was passed without serving a notice, be treated as a notice. The court acknowledged the procedural lapse but sought to balance it by directing the tax authorities to treat the order itself as the required notice. This allows the assessee an opportunity to respond and present their case. The court's approach aims to rectify the procedural error while ensuring that the assessment process continues in a fair and just manner.