https://www.taxtmi.com/caselaws?id=761351 The HC set aside a penalty order under CGST/IGST Act provisions after finding the authority's denial to apply Section 129(1)(a) was based on inadequate factual findings. The respondents relied solely on communication from CGST Delhi regarding cancellation proceedings without verifying if such proceedings were actually initiated. The petitioner's GSTIN status showed returns filed, contradicting the authority's claims. The matter was remanded to the competent authority for fresh consideration with proper factual verification. en-us Wed, 06 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761351 The HC set aside a penalty order under CGST/IGST Act provisions after finding the authority's denial to apply Section 129(1)(a) was based on inadequate factual findings. The respondents relied solely on communication from CGST Delhi regarding cancellation proceedings without verifying if such proceedings were actually initiated. The petitioner's GSTIN status showed returns filed, contradicting the authority's claims. The matter was remanded to the competent authority for fresh consideration with proper factual verification. Case-Laws GST Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761351