Home Case Index All Cases GST GST + HC GST - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 555 - ALLAHABAD HIGH COURTLevy of penalty under Section 125 of the GST Act - petitioner was asked to furnish the returns within 15 days, which was duly complied with, inspite of which penalty is imposed - non-application of mind - HELD THAT:- Admittedly since the petitioner had complied with the terms of the show cause notice by furnishing the returns, there was no lawful justification to impose the penalty. The impugned orders dated 10.02.2023 and the order dated 14.03.2023 are contrary to law and passed on non application of mind and are set aside - Petition allowed.
|