https://www.taxtmi.com/caselaws?id=400957 The Court found the penalty imposed under the CGST Act and AP SGST Act to be illegal and contrary to statutory provisions. It ruled in favor of the Petitioner, a Company engaged in alcohol manufacturing, stating that the penalty of Rs. 4,27,19,192/- was unjustly levied without due process, violating Articles 14 and 21 of the Constitution of India. The Court emphasized the importance of natural justice and procedural fairness, setting aside the penalty order and remanding the matter for fresh consideration to ensure adherence to legal requirements and principles of natural justice in tax assessments. en-us Tue, 20 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400957 The Court found the penalty imposed under the CGST Act and AP SGST Act to be illegal and contrary to statutory provisions. It ruled in favor of the Petitioner, a Company engaged in alcohol manufacturing, stating that the penalty of Rs. 4,27,19,192/- was unjustly levied without due process, violating Articles 14 and 21 of the Constitution of India. The Court emphasized the importance of natural justice and procedural fairness, setting aside the penalty order and remanding the matter for fresh consideration to ensure adherence to legal requirements and principles of natural justice in tax assessments. Case-Laws GST Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400957