https://www.taxtmi.com/caselaws?id=457194 The AP HC set aside a penalty imposed under Section 122(2)(a) of the CGST Act for violating principles of natural justice. The tax authority issued a notice in Form GSTR-3A on 04.02.2019 and served it immediately without waiting for the statutory 15-day period under Section 46. An assessment order was passed the next day directing payment of tax, interest and penalty without following due process under Sections 73 and 74 of CGST Act. Following precedents in similar cases, the court remanded the matter back to authorities to deal with it afresh following proper procedure. en-us Wed, 14 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457194 The AP HC set aside a penalty imposed under Section 122(2)(a) of the CGST Act for violating principles of natural justice. The tax authority issued a notice in Form GSTR-3A on 04.02.2019 and served it immediately without waiting for the statutory 15-day period under Section 46. An assessment order was passed the next day directing payment of tax, interest and penalty without following due process under Sections 73 and 74 of CGST Act. Following precedents in similar cases, the court remanded the matter back to authorities to deal with it afresh following proper procedure. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457194