2020 (12) TMI 358 - HC - GST

Detention of goods - no opportunity has been granted to the petitioner before concluding the proceedings - payment of tax and penalty under protest - Section 129 of GST Act, 2017 - HELD THAT - Matter be listed after 5 weeks.

Summary

The High Court of Jharkhand found the notice and order of detention issued under Section 129 of GST Act, 2017 on 10th July, 2020 to be bad in law as no opportunity was given to the petitioner before concluding the proceedings. The petitioner paid the tax and penalty under protest. The respondent was granted 4 weeks to file a counter affidavit, and the matter was scheduled for the next hearing after 5 weeks. Both parties were instructed to submit written notes with relevant provisions of law, circulars, and decisions before the next hearing.