https://www.taxtmi.com/caselaws?id=400665 Detention of a consignment and imposition of tax and penalty under the Karnataka GST Act could not stand where the authorities relied on third-party material without giving the petitioner an effective chance to rebut it. Section 129(4) requires an opportunity of being heard before tax, interest, or penalty is determined under section 129(3), reflecting the rule that no person should be condemned unheard. Because the authorities acted on correspondence and data said to have been obtained from a security agency, fairness required disclosure and a meaningful opportunity to meet that material. The HC quashed the impugned orders and remitted the matter for fresh consideration after such opportunity. en-us Wed, 21 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400665 Detention of a consignment and imposition of tax and penalty under the Karnataka GST Act could not stand where the authorities relied on third-party material without giving the petitioner an effective chance to rebut it. Section 129(4) requires an opportunity of being heard before tax, interest, or penalty is determined under section 129(3), reflecting the rule that no person should be condemned unheard. Because the authorities acted on correspondence and data said to have been obtained from a security agency, fairness required disclosure and a meaningful opportunity to meet that material. The HC quashed the impugned orders and remitted the matter for fresh consideration after such opportunity. Case-Laws GST Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400665