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2022 (11) TMI 394 - HC - GSTValidity of Show Cause notice - SCN issued to driver - Seeking release of goods - contention of the petitioner is that, mistakenly, in the consignment was mentioned as if it is transported to Chennai. After intercepting the consignment, the respondent has issued the impugned notice to the driver and the same was not received by the petitioner - petitioner claims that adequate opportunity was not granted to him - principles of natural justice - HELD THAT - This Court is of the considered opinion that the petitioner was not given adequate opportunity. The petitioner has not received the show cause notice. The show cause notice was issued to the driver is not adequate. Therefore, the impugned order is liable to be set aside. The impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022, is hereby quashed. The respondent is directed to issue a fresh notice, thereafter, the petitioner shall submit his objection - petition allowed.
Issues:
Challenge to impugned order of Demand of Tax and Penalty in Form GST MOV-09 for inadequate opportunity to respond. Analysis: The Writ Petition was filed seeking a Writ of Certiorarified Mandamus to quash the impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022, and to direct the respondent to release the goods of the petitioner. The petitioner, an assessee under GST MOV-09, had a branch office in Tamil Nadu. The petitioner claimed that a consignment was mistakenly mentioned as transported to Chennai, leading to the issuance of the impugned notice. The petitioner contended that adequate opportunity was not granted as the notice was not received. The respondent argued that notice was given to the consignment driver and an E-Mail notice was also issued on the same date. Upon hearing both parties, the Court found that the petitioner was not given adequate opportunity to respond. It was noted that the petitioner did not receive the show cause notice, and issuing the notice only to the driver was deemed inadequate under the GST Act. Consequently, the Court held that the impugned order was to be set aside. The Writ Petition was allowed, quashing the impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022. The respondent was directed to issue a fresh notice, allowing the petitioner to submit objections. The respondent was further instructed to pass a speaking order within eight weeks from the date of receipt of the order. No costs were awarded, and connected miscellaneous petitions were closed.
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