Ankur Kampani Vs Union of India and others
Date: June 20, 2026
Subject Matter
Penalty Order Passed Without Prior Notice Quashed for Violating Natural Justice and Section 75(4) CGST Act
Summary
A penalty of Rs. 4,03,26,803/- was imposed on the petitioner under Sections 122(1)(A), 122(1)(x) and 122(1)(xvi) of the CGST Act and SGST Act, and Section 20 of the IGST Act, 2017, without any prior notice. The High Court quashed the impugned order,…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT It is not disputed that through the impugned order dated 15.12.2025 (Annexure P-2) a penalty of Rs. 4,03,26,803/- was imposed on the petitioner under Sections 122(1)(A), 122(1)(x) and 122(1)(xvi) of the Central Goods and Services Tax Act, 2017 read with the State Goods and Services Tax Act, 2017 and Section 20 of the IGST Act, 2017,…