2023 (8) TMI 1355

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..... the entire penalty - amount impugned order passed without providing any opportunity to the petitioner - HELD THAT:- For the alleged violation of Central Goods and Services Tax, the petitioner was issued with show cause notice on 18.11.2022 directing the petitioner to appear before the Authority on 19.11.2022, however, without providing any opportunity to the petitioner the respondent has passed .....

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..... e notice under Section 129 (3) of the Central Goods and Services Tax Act, 2017 on 18.11.2022 directing the petitioner to appear before the Authority on 19.11.2022, however, the respondent passed the impugned order on 18.11.2022 itself without providing any opportunity to the petitioner. 3. The learned Additional Government Pleader appearing for the respondent submitted that immediately after th .....

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