2026 (7) TMI 1117

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....OR Present:   For the Petitioner: Mr. Mayank Jain, Advocate. For the Respondent(s)-CBIC: Mr. Sagar Ratusaria, Junior Standing Counsel. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. This petition is directed against the impugned order dated 04.12.2025 contained in Annexure P-1, insofar as a penalty has been imposed upon the petitioner under Section 122 of the Central Goods and Services....

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....neral disciplines related to penalty:- ***** (3) No penalty shall be imposed on any person without giving him an opportunity of being heard. ***** " 5. Since, in the present case, no SCN had been issued to the petitioner before imposing the penalty, there is an apparent noncompliance with the provisions contained in Section 126(3) of the Act of 2017. This non-complian....