Court Remits CGST/APGST Penalty Case for Fresh Assessment Due to Procedural Non-Compliance and Timing Issues in Notice Issuance.

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....Levy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not issued, which is a requirement to impose penalty - Matter remitted back for making fresh assessment of tax and penalty - HC....