https://www.taxtmi.com/caselaws?id=424787 The Telangana HC set aside an order confirming a demand of Rs.3,00,33,961.00 under Section 73(2) of the Finance Act, 1994 and imposing an equivalent penalty under Section 78. The court found that the petitioner did not receive notice of personal hearing as it was returned undelivered by postal authorities. The matter was remanded with directions for the petitioner to submit a reply within three weeks, after which the authority must provide a proper hearing opportunity before passing a new order. If no reply is filed, the authority may proceed appropriately. en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424787 The Telangana HC set aside an order confirming a demand of Rs.3,00,33,961.00 under Section 73(2) of the Finance Act, 1994 and imposing an equivalent penalty under Section 78. The court found that the petitioner did not receive notice of personal hearing as it was returned undelivered by postal authorities. The matter was remanded with directions for the petitioner to submit a reply within three weeks, after which the authority must provide a proper hearing opportunity before passing a new order. If no reply is filed, the authority may proceed appropriately. Case-Laws GST Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424787