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2022 (5) TMI 1073 - HC - GSTValidity of enquiry proceedings - Learned Single Judge Bench while setting aside the levy of GST on Penalty amount, allowed to continue to initiate enquiry proceedings - Violation of principles of natural justice - HELD THAT:- The learned Judge rendered her finding that 'post 01.07.2017, there can be no levy of GST on the amount of penalty', on 05.01.2021, whereas, the appellants obtained the order of interim stay with respect of GST on penalty, only on 24.03.2021 i.e., much later than the order of the learned Judge. Therefore, the said interim order subsequently obtained, cannot be applicable to the facts of the present case and the order of the learned Judge holds good as on 05.01.2021, which warrants no interference. However, it is made clear that there is no bar for the appellants in proceeding with the enquiry as against the respondents, after issuing show cause notices afresh and providing opportunity of hearing. This writ appeal stands disposed of.
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