Allahabad HC Bars GST Officers from Reserving and Delivering Orders Later Without Prior Notice to Assessee

The Allahabad High Court has held that GST authorities cannot reserve judgments and deliver them later without issuing fresh notices to assessees.

The Court has held that nothing under the Goods and Services Tax Act, 2017, or the relevant rules, and notifications, permits authorities to reserve orders on the scheduled date and pass them later, especially without informing the assessee.

The court emphasized that such a practice violates principles of natural justice, as taxpayers lose their right to respond to potential adverse findings when decisions are announced without proper notification.

[Sun Glass Works Private Limited v. State of U.P. & Ors.]