9911796707
TMI Blog2018 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration the averments made in the representation, the respondents have proceeded to pass order under Section 130 mentioning therein that the petitioner has neither appeared nor submitted any objection although the objections are already on record. 2. Taking note of the facts stated and the representation made by the petitioner, this Court finds that the order has been passed without application of mind and in a mechanical fashion. 3. Having noted the aforesaid submission, this Court finds that Section 129 of the Central Goods and Service Tax, 2017 which is para-meteria to the Rajasthan Goods and Service Tax provides as under:- "129. Detention, seizure and release of goods and conveyances in transit (1) Notwithstanding anything conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings taken under Section 130 of the Act and direct the respondents to give a fair opportunity of hearing to the petitioner which may include a personal hearing too. The petitioner would be free to place on record all supporting documents in support of his objections and averments. 7. The authority is expected to take a decision in the matter within fifteen days from the date of submission of certified copy. If the petitioner is further aggrieved by the order, he would be free to file an appeal as provided under Section 107 of the Act and thereafter take any appropriate remedy as available under the law. 8. After dictating the aforesaid part of the order, learned counsel for the petitioner submits that the goods which have been conf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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