Denial of Fair Hearing under UPGST Act: High Court Sets Aside Order Due to Insufficient Notice:

Denial of Fair Hearing under UPGST Act: High Court Sets Aside Order Due to Insufficient Notice The petitioner challenged a Show Cause Notice (SCN) dated 29.06.2025 and the subsequent order dated 30.12.2025 issued under Section 74 of the UPGST Act, 2017. The hearing notice was issued on 27.12.2025 at 23:39 hours, fixing the hearing for 29.12.2025. Effectively, the petitioner was given only one day to prepare and appear. The bench found that the notice period was too short and did not provide a fair opportunity to the petitioner to present their case. The impugned order dated 30.12.2025 was quashed and set aside. Authorities were instructed to provide the petitioner with a fresh opportunity of hearing and then pass a reasoned order in accordance with the law. The writ petition was disposed of with these directions.