CGST Order Imposing Penalty of Rs.9 Cr is Invalid due to violation of Natural Justice Principle: Jharkhand HC

The Jharkhand High Court has ruled that a CGST order imposing a ₹9 crore penalty is invalid due to a violation of the principles of natural justice. The court observed that the tax authority had not provided a proper opportunity for the petitioner to be heard before imposing the penalty. The court held that a mere issuance of a notice is not sufficient, and a fair hearing must be provided to the assessee. The court's decision is a significant relief for the petitioner and a clear message to tax authorities to adhere to the principles of natural justice in their proceedings.