No penalty without giving opportunity of hearing to assessee

S.P.Y. Agro Industries Limited Vs Union of India (Andhra Pradesh High Court) Conclusion: Penalty was not to be imposed on assessee as demand did not form part of the notice dated 13.08.2020 and opportunity of hearing was not provided to assessee. Held: Assessee was in the business of manufacturing grain-based extra neutral alcohol and also bottling Indian-made foreign liquor. Department issued a letter on Form GSTR-3A under Section 46 of the CGST Act on the ground that assessee failed to submit its returns on GSTR-3B for the months of January, 2020 to June, 2020 and, as such, assessee was dir...