Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-deposit

Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-depositCase-LawsGSTHC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancella

Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-deposit
Case-Laws
GST
HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may n

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