GST:
HC set aside penalty order & remanded matter as it was issued without assigning reasons:
The petitioner’s GST registration was cancelled due to business shifting and was later revoked under an amnesty scheme. Despite the revocation, proceedings were initiated for mismatches between GSTR 3B, GSTR 2A, and GSTR 1 returns. The petitioner provided an explanation regarding the change of address.
The impugned order was set aside and remanded for reconsideration due to the lack of assigned reasons.
[Madras HC – Capstone Industries v. Assistant Commissioner (ST)(FAC) [W.P. NO. 16469 OF 2024] ]
