https://www.taxtmi.com/highlights?id=67890 Levy of penalty - Detention of petitioner's goods - E-Way Bill does not reflect the name of the consignee but merely mentions the petitioner’s GSTIN number - it is apparent that neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty. - It would be apposite to remand the matter to the concerned GST officer to decide afresh after giving the petitioner full opportunity to address the allegation against him - HC en-us Tue, 24 Jan 2023 10:13:10 +0530 Tue, 24 Jan 2023 10:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67890 Levy of penalty - Detention of petitioner's goods - E-Way Bill does not reflect the name of the consignee but merely mentions the petitioner’s GSTIN number - it is apparent that neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty. - It would be apposite to remand the matter to the concerned GST officer to decide afresh after giving the petitioner full opportunity to address the allegation against him - HC Highlights GST Tue, 24 Jan 2023 10:13:10 +0530 https://www.taxtmi.com/highlights?id=67890