https://www.taxtmi.com/caselaws?id=793047 GST penalty proceedings were sustained where the assessee received a show cause notice, was given multiple personal hearings, and the order rested on missing supporting documents such as weighment slips, RFID details and proof of receipt of goods. The Madras HC treated the challenge as one of alleged breach of Section 75(7) and natural justice, but found no invalidity in the notice or procedure. It also noted that input tax credit is provisional and may be denied if receipt of goods or other statutory conditions are not established. The writ challenge to the penalty order was rejected. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 05 Jun 2026 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793047 GST penalty proceedings were sustained where the assessee received a show cause notice, was given multiple personal hearings, and the order rested on missing supporting documents such as weighment slips, RFID details and proof of receipt of goods. The Madras HC treated the challenge as one of alleged breach of Section 75(7) and natural justice, but found no invalidity in the notice or procedure. It also noted that input tax credit is provisional and may be denied if receipt of goods or other statutory conditions are not established. The writ challenge to the penalty order was rejected. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793047