2021 (12) TMI 472 - DELHI HIGH COURT - GST

Head Note / Extract:
Levy of penalty erroneously - non-compliance of Rule 142(1A) of the CGST Rules, 2017 - non-reasoned order - no personal hearing had been afforded to the Petitioner - violation of principles of natural justice - HELD THAT:- Issue notice. Mr.Naushad Ahmed Khan, learned standing counsel accepts notice on behalf of the Respondent. He prays for and is permitted to file a counter-affidavit within four weeks. Rejoinder-affidavit, if any, be filed before the next date of hearing. List on 09th May, 2022.