https://www.taxtmi.com/caselaws?id=764520 The HC quashed the impugned order demanding tax and penalty under the Central Goods and Services Tax Act, 2017, due to lack of substantive justification for the detention of goods and penalty imposed. The court found procedural unfairness as the petitioner was not given prior notice or an opportunity to be heard, violating principles of natural justice. The court determined that the Physical Verification Report did not provide valid reasons for the seizure, and the respondent's reliance on the driver's statement was insufficient. The penalty amount was allowed to be adjusted towards the petitioner's future tax liabilities. en-us Thu, 19 Dec 2024 00:00:00 +0530 Sat, 11 Jan 2025 08:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764520 The HC quashed the impugned order demanding tax and penalty under the Central Goods and Services Tax Act, 2017, due to lack of substantive justification for the detention of goods and penalty imposed. The court found procedural unfairness as the petitioner was not given prior notice or an opportunity to be heard, violating principles of natural justice. The court determined that the Physical Verification Report did not provide valid reasons for the seizure, and the respondent's reliance on the driver's statement was insufficient. The penalty amount was allowed to be adjusted towards the petitioner's future tax liabilities. Case-Laws GST Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764520