2025 (2) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ur Agarwal, S.C. ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 19.12.2024, Annexure-1 to the writ petition, passed under Section 129(3) of the U.P.G.S.T. Act, 2017 ('the Act'). 2. Submission has been made that goods being transported, were detained under the provisions of Section 129 of the Act, the notice dated 5.12.2024 and Form GST MOV-7 was iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmission on the merit of the case, made submissions that the order passed on 19.12.2024, Annexure-1, is in gross violation of principle of natural justice inasmuch the notice was issued on 19.12.2024 itself affording seven days time to show cause and on the same day, the order has been passed without waiting response of the petitioner and therefore, on the said count alone, the order impugned des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat a fresh show cause was issued to the petitioner, it was incumbent on the respondents to have waited for the response to the show cause notice and thereafter, even if the rectification order was required to be passed, the same could only be passed after receipt of the reply. 7. Passing of the order on the same day without waiting for response to the show cause notice by the petitioner was in g....