https://www.taxtmi.com/caselaws?id=769769 The Allahabad HC set aside a recovery order dated 29.12.2023 passed under Section 73(9) of the U.P. GST Act, 2017. While the court rejected the petitioner's time limitation challenge, noting that a government notification dated 21.07.2022 had validly extended the deadline for passing orders until 30th September, 2025, it allowed the petition on grounds of natural justice violation. The court held that the mandatory personal hearing requirement under Section 75(4) was not provided, making non-compliance fatal to the order's validity regardless of limitation compliance. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769769 The Allahabad HC set aside a recovery order dated 29.12.2023 passed under Section 73(9) of the U.P. GST Act, 2017. While the court rejected the petitioner's time limitation challenge, noting that a government notification dated 21.07.2022 had validly extended the deadline for passing orders until 30th September, 2025, it allowed the petition on grounds of natural justice violation. The court held that the mandatory personal hearing requirement under Section 75(4) was not provided, making non-compliance fatal to the order's validity regardless of limitation compliance. Case-Laws GST Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769769