-Time given for revenue to file reply however Court was of the view that any assessee who filed returns in GSTR-9/9C in respect of financial years from 2017-18 to 2021-22 before 31st August, 2023 should be eligible for concessional rate of late fee as prescribed in the said notification.

-A non-reasoned order asking the petitioner to furnish returns beyond the period when he has closed the business was unsustainable in the eyes of the law.

-Matter remanded back as none of the contentions as urged by the petitioner were recorded as also there was no discussion whatsoever on the issues as raised by the petitioner

– Petitioner company not entitled to avail ITC of GST trade on goods and services used for construction as per Section 17(5) (c) and (d) and ground of natural justice during adjudication proceedings not allowed to be raised in hearing since not part of grounds of appeal before appellate authority or petition before the Court