Case-Laws – GST – Highlights – The High Court quashed the impugned order passed by the Assistant Commissioner, DGST for non-application of mind and violation of principles of natural justice. The order had discarded the petitioner's reply to the show-cause notice alleging non-declaration of output tax liability without assigning any reasons. The Court held that show-cause notices imposing further liabilities, including penalties, must be decided on merits and not in a cavalier manner. The challenge to the validity of certain notifications issued u/s 168A of the CGST Act was kept open to be raised afresh if required. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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