https://www.taxtmi.com/caselaws?id=422813 The Madras HC upheld a Single Judge's decision dated 05.01.2021 that set aside GST levy on penalty amounts post-01.07.2017. The appellants' interim stay order obtained on 24.03.2021 was deemed inapplicable as it was secured after the original judgment. The court found no violation of natural justice principles and confirmed the Single Judge's order required no interference. However, the HC clarified that appellants could proceed with fresh enquiry proceedings against respondents by issuing new show cause notices and providing proper hearing opportunities. The writ appeal was disposed of accordingly. en-us Mon, 18 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422813 The Madras HC upheld a Single Judge's decision dated 05.01.2021 that set aside GST levy on penalty amounts post-01.07.2017. The appellants' interim stay order obtained on 24.03.2021 was deemed inapplicable as it was secured after the original judgment. The court found no violation of natural justice principles and confirmed the Single Judge's order required no interference. However, the HC clarified that appellants could proceed with fresh enquiry proceedings against respondents by issuing new show cause notices and providing proper hearing opportunities. The writ appeal was disposed of accordingly. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422813