2021 (12) TMI 657

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....Sharath Chandran For the Respondent : Ms.Amirta Dinakaran, G.A., COMMON ORDER The petitioner has challenged the impugned show cause notices issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 on the ground that there is predetermination and therefore, the show cause notices issued by the respondent are liable to be quashed. 2.In this connection, the learned coun....

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....authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the proposed charges indicated in the notice. 25. Expressions like "a reasonable opportunity of making objection" or....

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....amounting to Rs. 4,59,619/- and appropriate IGST of Rs. 38,79,019/- under the provisions of IGST Act, 2017. 4.The learned counsel would further submit that the lorry in which the imported consignments were loaded were intercepted on 02.11.2021, immediately after the goods were cleared from the Customs area enroute on 01.11.2021 and detained. Thereafter, the impugned Show cause notices dated 09.....

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....d by the respondent and the reply given by the petitioner for the same. 8.The show cause notices details and articulates the case of the respondent. It is for the petitioner to reply to the show cause notices to have the goods cleared. If the goods were really meant to be sent to Karnataka for which the petitioner had allegedly paid IGST amounting to Rs. 38,79,019/- under the provisions of IGST....