Court Remits CGST/APGST Penalty Case for Fresh Assessment Due to Procedural Non-Compliance and Timing Issues in Notice Issuance. https://www.taxtmi.com/highlights?id=57959 Levy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not issued, which is a requirement to impose penalty - Matter remitted back for making fresh assessment of tax and penalty - HC en-us Thu, 13 May 2021 13:25:14 +0530 Thu, 13 May 2021 13:25:14 +0530 TaxTMI RSS Generator Court Remits CGST/APGST Penalty Case for Fresh Assessment Due to Procedural Non-Compliance and Timing Issues in Notice Issuance. https://www.taxtmi.com/highlights?id=57959 Levy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not issued, which is a requirement to impose penalty - Matter remitted back for making fresh assessment of tax and penalty - HC Highlights GST Thu, 13 May 2021 13:25:14 +0530 https://www.taxtmi.com/highlights?id=57959