Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted to the Deputy Commissioner, Commercial Tax, Dehradun with directions to restart proceedings from the show-cause notice stage, ensuring compliance with statutory requirements and natural justice principles. The petition was disposed of by way of remand, allowing the petitioner a fresh opportunity to present their case before the competent authority.
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