Proceedings initiated u/s 129 of the CGST Act without Providing Hearing Opportunity is invalid: Andhra Pradesh HC [Read Order]
It was observed that the authorities can initiate proceedings under Section 129 of CGST Act, 2017 against the petitioner and conduct an enquiry by giving an opportunity to establish their case
The Andhra Pradesh High Court has held that proceedings initiated under section 129 of the Central Goods and Service Tax ( CGST ) Act, 2017 without providing an opportunity to hear to the assessee is invalid. The Petitioner submitted that the Respondent Authorities, without following the procedure of detention under Section 129 of CGST Act,…
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