Court Overturns Penalty for Fake Invoices u/s 122(1)(ii) Amidst Investigation into Misuse of Aadhar and PAN Cards.

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....Levy of penalty u/s 122(1)(ii) of TN-GST and C-GST Acts - offence of issuing invoice without supply of goods - The Impugned order made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation - Rights of the revenue and petitioner preserved - HC....