2020 (12) TMI 358

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Full Text of the Document

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.... For the Respondent : Mr. Ratnesh Kumar, Advocate ORDER Mr. Nitin Kumar Pasari, learned counsel for the petitioner submits that notice issued in FORM GST MOV-07, proposing tax and penalty under Section 129 of GST Act, 2017 and the order of detention issued therein both dated 10th July, 2020 are bad in law. No opportunity has been granted to the petitioner before concluding the proceedings. ....