2023 (1) TMI 378

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....3715 of 2022 - -<br>GST<br>Hon&#39;ble Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.R.Senniappan For the Respondents : Mr.K.Vasanthamala Government Advocate (Tax) O R D E R The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings ....

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....9 of the Act commencing from interception of vehicle upto passing of final order of penalty. Since the statutory show cause notice is to be issued within a period of 7 days from date of interception, it becomes incumbent upon an authority to pass an order of detention prior thereto. 6. In this case, admittedly, neither order of detention nor show cause notice have been issued in time. The....

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....e dated 16.08.2022. He has also made an endorsement to that effect. 2. In light of the endorsement made, this Writ Petition is dismissed as withdrawn granting liberty to the petitioner to file a reply to the show cause notice. Reply, if and when filed by the petitioner, shall be considered by the officer in accordance with law and proceedings disposed/closed, after hearing the petitioner,....

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....he same day has specifically made reference to the order in this case of D.K.Enterprises (supra) and has also referred to the statutory timeline under Section 129 of the Act. Thus, it was incumbent upon the authority to have taken note of the same. This has not been done. 11. For all the reasons as aforesaid, specifically since the admitted dates clearly reveal the lapses in adhering to t....