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    <title>2024 (8) TMI 446 - MADRAS HIGH COURT</title>
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    <description>HC upheld petitioner&#039;s challenge to GST penalty, finding a breach of natural justice. The court set aside the impugned order due to lack of prior opportunity for response and directed respondents to initiate fresh proceedings. Petitioner was permitted to execute a bank guarantee for provisional release of goods, with specific conditions on its invocation.</description>
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      <description>HC upheld petitioner&#039;s challenge to GST penalty, finding a breach of natural justice. The court set aside the impugned order due to lack of prior opportunity for response and directed respondents to initiate fresh proceedings. Petitioner was permitted to execute a bank guarantee for provisional release of goods, with specific conditions on its invocation.</description>
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