Ex-parte GST penalty orders under Sections 47 and 125 set aside for lack of proper notice and hearing opportunity

Ex-parte GST penalty orders under Sections 47 and 125 set aside for lack of proper notice and hearing opportunityCase-LawsGSTThe HC set aside the ex-parte assessment and penalty orders dated 26.12.2024 passed under the GST Act, holding that non-service of

Ex-parte GST penalty orders under Sections 47 and 125 set aside for lack of proper notice and hearing opportunity
Case-Laws
GST
The HC set aside the ex-parte assessment and penalty orders dated 26.12.2024 passed under the GST Act, holding that non-service of physical notices and failure to provide an opportunity of hearing violated principles of natural justice. The petitioner had been subjected to a late fee under Section 47, and the imposition of penalty under Section 125 without prop

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