https://www.taxtmi.com/caselaws?id=402624 The court restored the Show Cause Notice dated 25.08.2020, directing the respondent to decide on the proposed levy of tax, penalty, and cess with a hearing opportunity to the petitioner. The respondent was instructed to concurrently decide on the challenged Show Cause Notice dated 07.09.2020 in line with Section 130 of the Act. The court emphasized that the proper officer must ascertain the applicable tax and penalty under Section 129 while commencing confiscation proceedings under Section 130 in cases of tax evasion. en-us Mon, 21 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402624 The court restored the Show Cause Notice dated 25.08.2020, directing the respondent to decide on the proposed levy of tax, penalty, and cess with a hearing opportunity to the petitioner. The respondent was instructed to concurrently decide on the challenged Show Cause Notice dated 07.09.2020 in line with Section 130 of the Act. The court emphasized that the proper officer must ascertain the applicable tax and penalty under Section 129 while commencing confiscation proceedings under Section 130 in cases of tax evasion. Case-Laws GST Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402624