Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 525 - ALLAHABAD HIGH COURTMaintainability of appeal - time limitation - initiation of the proceedings of penalty against the petitioner - HELD THAT:- In the present case, the appeal under Section 107 of the Act was not admitted being barred by limitation. Under these circumstances, the petitioner has approached this Court on the ground that the very initiation of the proceedings of penalty against the petitioner was void ab initio, and accordingly, the said proceedings should be quashed and set aside - it is clear that the penalty could not have been imposed during the particular period with regard to the technical defects as indicated in the detention order. The detention order and the impugned penalty order are required to be quashed and set-aside - Petition allowed.
|