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2021 (5) TMI 416 - HC - GSTLevy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not issued, which is a requirement to impose penalty - HELD THAT:- Learned Counsel for Revenue submitted that he has no objection for setting aside the impugned order and remanding the matter for fresh assessment. The matter is remitted back with a direction that a fresh assessment of tax and penalty shall be made by an authorized officer within four weeks from the date of receipt of a copy of this order - Petition allowed by way of remand.
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