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2022 (9) TMI 315 - HC - GSTDetention of goods alongwith vehicle - Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT - The petitioner states that a reply has been submitted to the show cause notice and, in fact, the matter is fixed for hearing today. It is unknown as to whether the petitioner has appeared in the hearing before the authority. Hence, if there has been no appearnce today, the petitioner is permitted to appear before the authority on 01.09.2022 and after considering the reply, if any, filed and hearing the petitioner, an order shall be passed in terms of Section 129(3). The petitioner is also permitted to make its offer before the Assessing Authority in regard to the release of consignment in line with the provisions of Section 129(1) of the Act. The writ petition is disposed off.
Issues Involved:
Challenge to Form GST MOV-01 | Prematurity of the challenge | Orders of detention (MOV-6) and show cause notice (MOV-7) under Section 129(3) of the Act | Submission of reply to show cause notice | Permission to appear before the authority | Disposal of the writ petition Analysis: The petitioner challenged Form GST MOV-01 issued after inspecting a vehicle, but the court found the challenge premature due to subsequent issuance of MOV-6 (order of detention) and MOV-7 (show cause notice) under Section 129(3) of the Act. The petitioner had submitted a reply to the show cause notice, and the matter was scheduled for a hearing. The court allowed the petitioner to appear before the authority on a specified date to present their case and make an offer for the release of the consignment as per Section 129(1) of the Act. The court emphasized that the writ petition was disposed of without any costs, and connected miscellaneous petitions were closed. The decision was made after considering the procedural aspects, including the premature nature of the challenge, the submission of a reply to the show cause notice, and the opportunity granted to the petitioner to appear before the authority for further proceedings under Section 129(3) of the Act. The judgment aimed to ensure a fair and just resolution of the matter in accordance with the provisions of the law, allowing the petitioner the opportunity to present their case effectively.
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