Invalid detention order under GST Act: petitioner not heard, tax paid under protest. Counter affidavit due.

The High Court of Jharkhand held that the notice and order of detention issued under Section 129 of GST Act, 2017 on 10th July, 2020 were invalid as the petitioner was not given an opportunity to be heard. The petitioner paid the tax and penalty under protest. The respondent was given 4 weeks to file a counter affidavit, and the case was adjourned for 5 weeks. Both parties were directed to submit written notes citing relevant legal provisions, circulars, and precedents for the next hearing.

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The High Court of Jharkhand found the notice and order of detention issued under Section 129 of GST Act, 2017 on 10th July, 2020 to be bad in law as no opportunity was given to the petitioner before concluding the proceedings. The petitioner paid the tax and penalty under protest. The respondent was granted 4 weeks to file a counter affidavit, and the matter was scheduled for the next hearing after 5 weeks. Both parties were instructed to submit written notes with relevant provisions of law, circulars, and decisions before the next hearing.

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