The Hon’ble Bombay High Court allows the petition and quashed the notice and order passed under section 148A (d) of the Act. (i) the notice issued by the JAO is non-est and ought to have been issued ...
(v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if ...
Conclusion: GST authorities could not invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST Act, 2017 especially when the ...