HC Quashed GST Penalty Order due to Contravention of Principles of Natural Justice 

Thoppil Agencies Vs Asst. CCT (Karnataka High Court) In the instant case, the petition is filed for seeking quashing of the penalty order in Form GST OV 09 under Section 129 (3) of the Central Goods and Services Act, 2017. High Court states that the Court from the impugned penalty order concluded that there was no opportunity of personal hearing given to the Petitioner before passing the impugned order. Several documents relied upon by the Respondent in the impugned order were neither brought to the notice of the Petitioner nor was he permitted to cross-examine the witnesses with reference to ...