{"id":70606,"date":"2024-12-21T08:53:50","date_gmt":"2024-12-21T03:23:50","guid":{"rendered":""},"modified":"2024-12-21T08:53:50","modified_gmt":"2024-12-21T03:23:50","slug":"excise-duty-penalty-quashed-due-to-lack-of-show-cause-notice-and-opportunity-of-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70606","title":{"rendered":"Excise duty penalty quashed due to lack of show-cause notice and opportunity of hearing."},"content":{"rendered":"<p>Excise duty penalty quashed due to lack of show-cause notice and opportunity of hearing.<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities failed to issue a show cause notice and provide an opportunity of hearing to the petitioner before imposing interest and penalty u\/ss 11AA and 11AC of the Excise Act<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84201\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70606","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70606"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70606\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}