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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Imposition of penalty under Section 122 of CGST Act - Without ...

Case Laws     GST

November 23, 2020

Imposition of penalty under Section 122 of CGST Act - Without waiting for statutory period stipulated under the Act, assessment Order came to be issued in Form GSTR ASMT-13 under Section 62 of CGST Act, on 29.01.2019, directing the Petitioner to pay huge sum of money including penalty. - The order came to be passed without following the principles of natural justice, the Writ Petition is allowed setting aside the impugned Order - HC

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