https://www.taxtmi.com/caselaws?id=397471 The court quashed the penalty order under Section 129(3) of the Central Goods and Services Act, 2017 due to violations of natural justice principles. It found that the order was based on undisclosed documents and circumstances, denying the petitioner a personal hearing and the opportunity to cross-examine witnesses. The court emphasized the importance of providing reasonable opportunities, setting aside the order and remitting the matter for fresh disposal. It directed the respondent to provide documents, allow cross-examination, and conduct proceedings online due to the pandemic. The court instructed the respondent to conclude proceedings within one month, keeping all contentions open for further consideration. en-us Wed, 12 Aug 2020 00:00:00 +0530 Thu, 19 Nov 2020 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397471 The court quashed the penalty order under Section 129(3) of the Central Goods and Services Act, 2017 due to violations of natural justice principles. It found that the order was based on undisclosed documents and circumstances, denying the petitioner a personal hearing and the opportunity to cross-examine witnesses. The court emphasized the importance of providing reasonable opportunities, setting aside the order and remitting the matter for fresh disposal. It directed the respondent to provide documents, allow cross-examination, and conduct proceedings online due to the pandemic. The court instructed the respondent to conclude proceedings within one month, keeping all contentions open for further consideration. Case-Laws GST Wed, 12 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397471