Suman Overseas Vs U.O.I (Allahabad High Court)
Date: December 15, 2025
Subject Matter
GST Orders Quashed Due to Improper Service After Registration Cancellation, Violating Natural Justice
Summary
The High Court has quashed and set aside impugned orders, including notifications extending timelines for passing orders and assessment orders, primarily on the grounds of violation of principles of natural justice . The Court found that the show cau…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. In the present case the writ petitioner makes the following prayers:- “A-Issue appropriate writ, order or direction declaring the Notification No. 56/2023-Central Tax [5.0 No. 5483(E)/F.NO.CBIC-20013/7/2021- GST] dated 28.12.2023 (Annexure-1) issued by the respondent no. 3 under Section 168A of the Central Goods and Services Tax Act, 2017…