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of <h1>Tax Assessment Order Voided Due to Lack of Proper Notice, Violation of Natural Justice Principles Upheld</h1> <h3>M/s Kalpana And Kamla Cargo And Travels Versus State of U.P. and Another</h3> M/s Kalpana And Kamla Cargo And Travels Versus State of U.P. and Another - TMI The High Court of Allahabad quashed an impugned order passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20 as it was passed ex parte without proper notice to the petitioner. The Court relied on a previous judgment emphasizing the importance of following natural justice principles, directing the authority to grant a personal hearing to the petitioner and pass a reasoned order.
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