https://www.taxtmi.com/caselaws?id=760365 A penalty order under Section 122(2)(b) of the CGST Act was interfered with because the taxpayer had already paid the tax demand with interest and the earlier opportunity to contest the levy was not effectively availed. The Court accepted the explanation that the absence of a permanent Commissioner during the relevant period affected the earlier response and granted one final opportunity to file objections before the assessing authority. The impugned order was set aside, treated as a show cause notice, and the matter was remitted for reconsideration after hearing the petitioner in accordance with law. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760365 A penalty order under Section 122(2)(b) of the CGST Act was interfered with because the taxpayer had already paid the tax demand with interest and the earlier opportunity to contest the levy was not effectively availed. The Court accepted the explanation that the absence of a permanent Commissioner during the relevant period affected the earlier response and granted one final opportunity to file objections before the assessing authority. The impugned order was set aside, treated as a show cause notice, and the matter was remitted for reconsideration after hearing the petitioner in accordance with law. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760365