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Section 129

Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court

In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section 129, CGST Act, 2019. If an adjudicating order is passed in complete ignorance of such… Read More »Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court