2023 (7) TMI 1003

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..... Credit to various recipients through GSTR-1 without actual supply of goods - opportunity of hearing not provided - principles of natural justice - HELD THAT:- Although, the petitioner has been issued with notices which has not replied, the impugned order has been passed directly without affording an opportunity of personal hearing to the petitioner pursuant to the Show Cause Notice in Form GST D .....

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..... assed on Input Tax Credit to various recipients through GSTR-1 without actual supply of goods, attracting penalty under Section 122(2) of the Central Goods and Service Tax Act, 2017. Section 122(2) of the Central Goods and Services Tax Act, 2017, reads as under:- 122. Penalty for certain offences: (1) ..... (2) Any registered person who supplies any goods or services or both on which any .....

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..... another notice in Form GST DRC-01, which is a Show Cause Notice confirming the notice in DRC-01A, as mentioned above. Accordingly, the petitioner has been called upon to pay tax and penalty mentioned in the impugned order, consequent to the Show Cause Notice dated 13.02.2023 in Form GST DRC-01, by the impugned order dated 16.03.2023. 5. Although, the petitioner has been issued with notices whi .....

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