Penalty order under GST MOV-07 set aside and remanded for fresh adjudication after seven-day notice breached

HC set aside the penalty order dated 05.11.2024 under GST MOV-07 and remanded the matter to the fourth respondent for fresh adjudication after affording the petitioner a proper opportunity of hearing. The court found a procedural breach because the show-cause notice dated 29.10.2024 afforded seven days for response but the penalty was imposed within that period, amounting to a violation of the statutory procedure and principles of natural justice. Petition allowed by way of remand.

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The High Court of Andhra Pradesh set aside the penalty order issued to a petitioner in a case involving seizure of goods during transportation. The court found a procedural violation and lack of natural justice in the case, remanding it back to the respondent for proper hearing. The writ petition was allowed with no costs.

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