The High Court addressed a case involving penalty for non-filing ...

Penalty for non-filing of GST Returns: Notice uploaded on the portal, not communicated to petitioner, violating natural justice. Matter restored back.

Case Laws GST

May 31, 2024

The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.

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The High Court addressed a case involving penalty for non-filing ...

Penalty for non-filing of GST Returns: Notice uploaded on the portal, not communicated to petitioner, violating natural justice. Matter restored back.

Case Laws GST

May 31, 2024

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