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    <title>2019 (11) TMI 822 - UTTARAKHAND HIGH COURT</title>
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    <description>The Uttarakhand High Court found a writ petition premature as the petitioner had not responded to a show cause notice regarding detained goods with an expired E-way bill. Emphasizing the need for due process, the court highlighted the requirement for an opportunity of hearing before imposing penalties or taxes. The judgment focused on procedural aspects, emphasizing fair treatment and adherence to legal requirements. The court disposed of the petition without delving into penalty specifics, emphasizing the importance of following proper procedures in cases involving tax and penalty imposition under the CGST Act, 2017.</description>
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      <description>The Uttarakhand High Court found a writ petition premature as the petitioner had not responded to a show cause notice regarding detained goods with an expired E-way bill. Emphasizing the need for due process, the court highlighted the requirement for an opportunity of hearing before imposing penalties or taxes. The judgment focused on procedural aspects, emphasizing fair treatment and adherence to legal requirements. The court disposed of the petition without delving into penalty specifics, emphasizing the importance of following proper procedures in cases involving tax and penalty imposition under the CGST Act, 2017.</description>
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