Tax, Interest, or Penalty under GST cannot be imposed without giving opportunity of being heard to Assessee

Sanchar Telesystems Limited Vs Commercial Tax Officer (Karnataka High Court) The issue under consideration is whether Commercial Tax Officer is correct in initiating proceedings under section 129 for detaining vehicles, imposing tax, penalty, and interest? High Court states that the provisions of section 129(4) of the KGST Act mandates that no tax, interest, or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. This stipulation that no tax or interest or penalty shall be determined unless the person concerned is given an opportu...