Order confirming penalty u/s. 129(1) of CGST Act without granting hearing not justified

Inland World Logistics Pvt. Ltd. Vs Deputy State Tax Officer (Madras High Court)

Madras High Court held that order confirming imposition of penalty under section 129(1) of the Central Goods and Services Tax Act, 2017 [CGST Act] without granting persona hearing not justified. Accordingly, matter setback for granting personal hearing and passing fresh order.

Facts- The goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found th

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