Procedural Lapses: Allahabad HC quashes Search and Seizure Order and GST Proceedings

The Allahabad High Court quashed a search and seizure order and the related GST proceedings due to procedural lapses in the case of New Makhan Bhog vs. State of UP and Others. The court found that the order under Section 74 of the UP GST Act was issued without granting the petitioner a personal hearing, violating principles of natural justice. Consequently, the court ordered a de novo assessment. This ruling highlights the necessity of adhering to procedural fairness and ensuring that taxpayers are given an opportunity to be heard before any adverse decisions are made against them.