High Court of Punjab & Haryana
Vikas Kumar Omar v. Principal Commissioner of CGST Commissionerate at Rohtak
For assessee
The ruling in brief
Where petitioner was penalized for GST offences without issuance of prior show cause notice and was denied reasonable opportunity of being heard, non- compliance with statutory mandate of natural justice under penalty provisions vitiated penalty, rendering impugned penalty unsustainable in law
Provisions considered
Section 122, read with section 126, of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017
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