Penalty Not Justified When Assessee Filed GST Return Following Notice Under Section 125/127

Khandelwal Khad Beej Bhandar Vs State of U.P. and another (Allahabad High Court) Assessee filed its return, pursuant to the notice issued under Section 125 read with Section 127 of CGST Act, the imposition of penalty is not justified  In the case of Khandelwal Khad Beej Bhandar Vs State of U.P. and Another, the Allahabad High Court addressed a dispute concerning the imposition of a penalty under the CGST Act, 2017. The petitioner argued that after filing the required returns in response to a notice issued under Section 46 of the CGST Act, the subsequent penalty imposed under Section 125, read...