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    <title>2025 (2) TMI 623 - BOMBAY HIGH COURT</title>
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    <description>The Court allowed the Writ Petition, quashing the impugned Order-in-Original that imposed a penalty on the petitioner, a partner in a firm. The Court found the penalty invalid due to the breach of natural justice, as the petitioner was not personally served with the Show Cause Notice. Additionally, the Court upheld the CESTAT&#039;s decision, which set aside the Order-in-Original on the grounds of being time-barred, thereby invalidating the penalties imposed on both the firm and its partner.</description>
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