GST detention order challenged for alleged denial of hearing before the scheduled date; notice issued for further hearing.

A writ challenge was raised to a GST detention and demand order in Form GST MOV-09 on the ground that it was passed before the date fixed in the notice under Section 129(3), thereby allegedly denying hearing. The HC did not decide the merits of that contention at this stage; it entertained the grievance, directed the respondents to take instructions, and issued notice for further hearing. The matter therefore remained pending without any final ruling on whether the order could be questioned for want of a prior opportunity of hearing.

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Issues: Whether the order in Form GST MOV-09, passed before the date fixed in the notice under Section 129(3), could be questioned for want of hearing.

Analysis: The writ application was entertained on the stated grievance that the demand and detention order had been passed without affording the writ applicants an opportunity of hearing before the scheduled date. The matter was not finally adjudicated; the respondents were only called upon to take instructions, and notice was issued for further hearing.

Outcome: Notice issued returnable on 6 April 2022, with no final decision on the merits of the challenge.

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