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of <h1>GST Order Challenged: Writ Petition Succeeds, Case Remitted for Fresh Hearing with Procedural Fairness Under Section 74</h1> <h3>M/s Shree Maa Saraswati Associates Versus State of U.P. And 4 Others</h3> M/s Shree Maa Saraswati Associates Versus State of U.P. And 4 Others - 2025:AHC:63733 - DB The Allahabad High Court, in a writ petition under Article 226 of the Constitution of India, considered the petitioner's challenge to the impugned order dated 25.01.2025 passed under Section 74 of the GST Act and the purported clarification on GST levy on mining activity effective 01.07.2017. Both parties agreed that the impugned order should be quashed. The Court accordingly 'quashed and set-aside' the order dated 25.01.2025 and remitted the matter to the Adjudicating Authority with a direction to pass a fresh order 'in accordance with law, after granting an opportunity of hearing to the petitioner.' The Court emphasized that the petitioner must not seek 'any unnecessary adjournment' during the personal hearing. The writ petition was disposed of with these directions.
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