Case Law Details
Case Name : Kahna Bartan Bhandar Vs State of U.P (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Kahna Bartan Bhandar Vs State of U.P (Allahabad High Court)
Allahabad High Court has quashed a Rs. 50,000 penalty imposed under Section 125 of the CGST/SGST Act against Kahna Bartan Bhandar, along with the subsequent appellate order upholding it. The court found a significant procedural flaw in the initial show-cause notice (SCN): the date for filing a reply and the date for personal hearing were scheduled for the exact same day.
Representing the petitioner, counsel Sri Manas Shukla argued that this practice violates a “
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