2024 (8) TMI 446

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....s. 21685, 21687 & 21691 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. R. Sahana for M/s. Lakshmi Kumaran and Sridharan Attorneys For the Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader (Tax) ORDER An order dated 27.05.2024 is challenged on the ground of breach of principles of natural justice. 2. The petitioner is a w....

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.... and pointed out that the particulars of the petitioner are specified in such tax invoice as the consignee to whom the goods were required to be delivered. By referring to the notices in Form GST MOV-1 and MOV-2, learned counsel points out that the said communications contain the names of the seller and buyer but not that of the petitioner. Learned counsel also points out that a reply was submitte....

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....arat to Chennai, he submits that the invoice raised by CEID to the petitioner should also have accompanied the goods. 5. The tax invoice is on record. This document clearly shows that the invoice was raised on "Bill To Ship To" basis. The particulars of the consignee, i.e., the petitioner, are set out therein. The notices issued at the time of detention in Form GST MOV-01 and MOV-02 do not cont....

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.... bank guarantee or other security to the satisfaction of the respondents, the goods shall be released. 7. For reasons aforesaid, impugned order dated 27.05.2024 is set aside by leaving it open to the respondents to initiate fresh proceedings in accordance with law. It is open to the petitioner to execute a bank guarantee in terms of Section 129(1)(c) of applicable GST enactments to the satisfac....