2022 (6) TMI 466

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....Rajarshi Chatterjee Mr. Gobinda Dey Mr. Gobind Jethalia For the Respondents : Mr. A. Ray (State) Mr. T. M. Siddiqui Mr. Debasish Ghosh JUDGMENT T.S. SIVAGNANAM J.: This intra court appeal by the appellant is directed against an order dated 07.04.2022 passed in WPA 6146 of 2022 filed by the appellant challenging the order dated 31.03.2022 passed under Section 129(3) of the Central Goods....

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....nt's case is that they were not communicated with the same on 27.03.2022 but received the same only on 29.03.2022. Even going by the date of the show cause notice dated 27.03.2022, the appellant had time to submit its reply on or before 02.04.2022. However, the impugned order was passed on 31.03.2022 i.e. before the stipulated time limit. We find that in the order dated 31.03.2022 in paragraph 7, ....

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....nted to the appellant and thereafter the authority should take a decision in the matter. In view of the above, the order passed in the writ petition is set aside. Consequently, the order dated 31.03.2022 is set aside. We direct the appellant to treat the order dated 31.03.2022 as a show cause notice and submit its objections/reply within ten days from the date of receipt of the server copy of t....