High Court of Allahabad23 July 2026

Ved Enterprises v. State of U.P

For assesseeRemanded

WRIT TAX NO. 1003 OF 2026

The ruling in brief

Where registered person received notice under section 74 but was not offered any personal hearing, with 'NA' entered for hearing details and adverse order was passed, statutory mandate under section 75(4) for oral hearing before adverse decision was violated, non-filing of written reply did not negate right to oral hearing, making adverse order invalid

Provisions considered

Section 75, read with section 74, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Ved Enterprises v. State of U.P

The ruling in brief

Provisions considered

Ved Enterprises v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis