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 t

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