Sanchar Telesystems Limited Vs Commercial Tax Officer
Date: October 21, 2020
Subject Matter
No tax, interest or penalty shall be determined u/s 129(3) without giving the person concerned an opportunity of being heard
Summary
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 penal…
The petitioner is registered as a dealer under the Delhi Service Tax Act, and is engaged in, amongst others, trading and importing of hand held walkie-talkie sets. The petitioner has filed this petition impugning the orders dated 20.02.2019 under the provisions of Section 129(3) of the Karnataka Goods and Service Tax Act, 2017 (for short, ‘the KGST Act’) in JCCT (VIG)/CTO(VIG)-40/SRS/I…