2023 (12) TMI 555

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..... for the petitioner and Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents-State. By the notice dated 28.01.2023 taken out in purported exercise of powers under Section 46 of the GST Act, the petitioner was asked to furnish the returns within 15 days. The show cause notice dated 28.01.2023 contained the recital that if the returns were tendered in time stated t .....

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..... 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. In the wake of preceding discussion, the impugned order dated 10.02.2023 and the order dated 14.03.20 .....

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