2019 (3) TMI 1563

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..... ure as required under the provisions of the Act as referred to in paragraphs 2, 3 and 4 have not been followed by the competent authority prior to issuance of the said notice. Issue Notice to the respondents returnable on 3rd April, 2019. - R/SPECIAL CIVIL APPLICATION NO. 6121 of 2019 - - - Dated:- 27-3-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petitioner (s) : MR.D K .....

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..... Act, 2017, the concerned officer is required to issue a notice as contemplated under sub-section (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the IGST Act can be resorted to. R .....

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