2026-VIL-952-GUJ
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SGST High Court Cases

GST - Imposition of penalty not proposed in show cause notice - Confusion of penalties between taxpayer and handler/operator - Show cause notice proposed penalty against the petitioner under Section 122(1)(ii) and 122(1)(vii) of the CGST Act. A separate penalty under Section 122(1A) was specifically proposed against the handler/operator. However, in the impugned order, the adjudicating authority has imposed both the penalties including that of the handler/operator under Section 122(1A) on the petitioner, which was never proposed in the show cause notice - Whether the penalty imposed on the petitioner is in accordance with the show cause notice and whether the petitioner is liable for penalties never proposed against him. - HELD - The show cause notice specifically proposed separate penalty on the handler/operator under Section 122(1A) of the CGST Act. However, in the impugned order in original, the adjudicating authority has imposed both the penalties including that of the handler/operator under Section 122(1A) on the petitioner - The respondents have not specifically controverted the facts of mixing up the proposed penalties as specified in show-cause notice while passing the final order in the case of the petitioner. In the similar matter of the handler/operator, this Court has set aside the impugned order of penalty and matter is remanded to the respondent authorities for fresh consideration - The impugned order is quashed and set aside. The matter is remanded back to the adjudicating authority to pass a fresh order, after hearing the petitioner – The petition is disposed of
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