https://www.taxtmi.com/caselaws?id=444853 The Allahabad HC dismissed a petition challenging GST proceedings where the assessee failed to respond to a show cause notice dated 17.02.2022. The taxing authority passed an order under Section 74(9) on 22.03.2022 without providing personal hearing. The assessee argued violation of natural justice under Section 75(4) and sought extension of limitation period based on GST Council's 52nd meeting. The HC held that Section 75(4) provisions were not attracted as the assessee neither requested hearing nor replied to the notice. The appeal was correctly dismissed as time-barred, with no sufficient cause shown for delay beyond statutory periods under Section 107(4). The petition was disposed of without interference. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444853 The Allahabad HC dismissed a petition challenging GST proceedings where the assessee failed to respond to a show cause notice dated 17.02.2022. The taxing authority passed an order under Section 74(9) on 22.03.2022 without providing personal hearing. The assessee argued violation of natural justice under Section 75(4) and sought extension of limitation period based on GST Council's 52nd meeting. The HC held that Section 75(4) provisions were not attracted as the assessee neither requested hearing nor replied to the notice. The appeal was correctly dismissed as time-barred, with no sufficient cause shown for delay beyond statutory periods under Section 107(4). The petition was disposed of without interference. Case-Laws GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444853