2023 (12) TMI 555

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..... sed - non-application of mind - HELD THAT:- Admittedly since the petitioner had complied with the terms of the show cause notice by furnishing the returns, there was no lawful justification to impose the penalty. The impugned orders dated 10.02.2023 and the order dated 14.03.2023 are contrary to law and passed on non application of mind and are set aside - Petition allowed. - Hon'ble A .....

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..... under Section 125 of the GST Act by the impugned order dated 10.02.2023. Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents-State could not dispute these facts. The impugned order also records that the petitioner submitted his reply on 07.02.2023. However, the assessing authority by the impugned order dated 10.02.2023 while imposing the penalty has also r .....

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