https://www.taxtmi.com/caselaws?id=764152 Penalty proceedings under the CGST Act concerning intercepted goods unloaded at an unauthorised location without proper documentation were remitted for fresh consideration because the petitioner claimed a requested personal hearing had not been granted. The HC directed the petitioner to appear for personal hearing on 18.12.2024 and required a fresh order to be passed after considering the petitioner's submissions. The request for provisional release of goods was left open to be made before the appropriate authority, which must consider any such request and pass orders in accordance with law. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764152 Penalty proceedings under the CGST Act concerning intercepted goods unloaded at an unauthorised location without proper documentation were remitted for fresh consideration because the petitioner claimed a requested personal hearing had not been granted. The HC directed the petitioner to appear for personal hearing on 18.12.2024 and required a fresh order to be passed after considering the petitioner's submissions. The request for provisional release of goods was left open to be made before the appropriate authority, which must consider any such request and pass orders in accordance with law. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764152