2024 (12) TMI 1124

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.... For the Respondent: GP For Commercial Tax. ORDER PER (HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner, is in the business of providing solutions for Environmental Technology, especially sewage treatment and municipal solid waste treatment. The petitioner is said to have placed an order for certain components on a manufacturer, situated in Telangana State. When the goods were being tran....

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....se notice is seven days, despite which, the 4threspondent had foreclosed the same and sent notices of personal hearing even before the earlier seven days period is over. 3. Subsequently, the 4th respondent passed an order, dated 05.11.2024, confirming the penalty amount which has already been collected from the petitioner. Aggrieved by the same order, the petitioner had approached this Court. 4.....

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....d, of seven days, granted under the notice issued to the petitioner. 6. In the present case, the show cause notice was issued on 29.10.2024, while the order of penalty was passed on 05.11.2024, within the aforesaid period of seven days provided under the notice issued to the Petitioner. 7. Form GST MOV 07 issued under Section 129(3) of the CGST Act stipulates that time of seven days is given for....