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 m

Please become a Premium member. If you are already a Premium member, login here to access the full content.