2019 (12) TMI 45

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....[BY SRI VIKRAM HUILGOL, ADV.,] O R D E R Learned counsel Sri. Vikram Huilgol accepts notice for the respondent. The petitioner has challenged the order dated 22.10.2019 passed under Section 129(1)(b) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017. 2. The petitioner is a transporter, registered under the provisions of the Goods and Services Tax Act,....

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....the genuiness of the transaction and the veracity of the accompanied documents. The driver of the conveyance has furnished the lorry receipts, E-way Bill and Tax Invoice. The respondent after examining the same arrived at a conclusion that the said goods are not originated from Tamil Nadu. The conveyance along with the goods was retained and an order was passed under Section 129(1) of the GST Act ....

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....espondent having issued the show-cause notice to the petitioner, in arriving at a decision that the petitioner has no locus standi to either file the objections or raise dispute on behalf of the consignor/consignee or person in charge of the conveyance is wholly illegal. The order impugned suffers from the vice of arbitrariness and is hit by the principles of natural justice. 5. Learned counsel....

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....nsignor/consignee or the owner of the conveyance. Indeed, the order impugned is against the principles of natural justice which is the fundamental parameter required to be observed by the quasi- judicial authority. 7. Hence, the petitioner is at liberty to file any additional objections to the show-cause notice dated 11.10.2019 issued under Section 129(1)(b) of the Act within a period of ten da....