GST Orders without ‘Application of Mind’ Violates Article 14: Allahabad HC Sets Aside Ex-Parte Order, Directs to Deposit Rs. 2L [Read Order] - Taxscan

The Allahabad High Court has set aside an ex-parte GST ( Goods and Services Tax ) demand order, holding that orders passed without proper application of mind and without granting an effective opportunity of hearing violate Article 14 of the Constitution of India. The Court observed that reasoned decision-making is an essential requirement of quasi-judicial proceedings under the GST Act, 2017. The…