2023 (5) TMI 1018

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.... Bihar, The Union Bank of India<br>GST<br>2023 (5) TMI 1018 - PATNA HIGH COURT - 2023 (75) G.S.T.L. 284 (Pat.) , (2023) 117 G S.T.R. 285<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 24-4-2023<br>Civil Writ Jurisdiction Case No. 4924 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE MADHURESH PRASAD For the Petitioners : Mr. S....

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....cer imposing penalty has thereafter been assailed in appeal. The first appellate authority under order dated 24.03.2023 has rejected the petitioner's appeal (Annexure-9). 3. By way of the instant writ petition, the petitioner has assailed the two orders i.e. Annexure-6 and Annexure-9 issued by the proper officer and the appellate authority. 4. Learned senior counsel for the petitioner has ma....

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....oper officer dated 28.03.2022 and the order of the appellate authority dated 24.03.2023 are, therefore, illegal and unsustainable, being in contravention of the statutory requirement. 7. Learned counsel for the State on the other hand submits that the e-way bill was valid up till 16.03.2022. Seven (7) days thereafter, the petitioner's vehicle has been intercepted on 23.3.2022, while the goods w....

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....tice and order have been recorded simultaneously by the same authority. The order imposing penalty does not record the fact of the petitioner's appearance or hearing prior to passing of the order. 9. This Court would find that the notice issued under Section 129(1)(a) was nothing more than an empty formality as no time/opportunity has been allowed pursuant to the notice, and immediately, on the....