https://www.taxtmi.com/caselaws?id=438211 The HC quashed the penalty imposed under Section 129(3) of the CGST Act, holding that the simultaneous issuance of the notice under Section 129(1)(a) and the penalty order violated the principles of natural justice. The court found that no opportunity was given to the petitioner to be heard before the penalty was imposed, rendering the penalty order unsustainable. The matter was remanded to the Joint Commissioner for reconsideration in accordance with statutory requirements. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438211 The HC quashed the penalty imposed under Section 129(3) of the CGST Act, holding that the simultaneous issuance of the notice under Section 129(1)(a) and the penalty order violated the principles of natural justice. The court found that no opportunity was given to the petitioner to be heard before the penalty was imposed, rendering the penalty order unsustainable. The matter was remanded to the Joint Commissioner for reconsideration in accordance with statutory requirements. Case-Laws GST Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438211