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TMI Blog2019 (12) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned is against the principles of natural justice which is the fundamental parameter required to be observed by the quasi- judicial authority. Hence, the petitioner is at liberty to file any additional objections to the show-cause notice dated 11.10.2019 issued under Section 129(1)(b) of the Act within a period of ten days from the date of receipt of certified copy of the order - the proceedings are restored to the file of the respondent - petition disposed off. - WRIT PETITION No.50631/2019 (T – RES) - - - Dated:- 12-11-2019 - MRS. S. SUJATHA J. PETITIONER [BY MS. VEENA J. KAMATH, ADV. FOR RESPONDENT [BY SRI VIKRAM HUILGOL, ADV.,] O R D E R Learned counsel Sri. Vikram Huilgol a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 129(1) of the GST Act in Form GST MOV-09. The representation was submitted by the petitioner to release the goods along with the conveyance. However, the show-cause notice dated 11.10.2019 was issued to the petitioner under Section 129(1)(b) of the GST Act on the premise that the consignor is non-existent. 3. It is the contention of the petitioner that provisional objections were submitted to the said show-cause notice further seeking for an opportunity of hearing. However, the respondent has proceeded to pass the order impugned under Section 129(1)(b) of the Act holding that the petitioner has no locus to dispute or raise issue either on behalf of the consignor/consignee or the person in charge of the conveyance. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicial authority. 7. Hence, the petitioner is at liberty to file any additional objections to the show-cause notice dated 11.10.2019 issued under Section 129(1)(b) of the Act within a period of ten days from the date of receipt of certified copy of the order. The respondent shall consider the preliminary objections as well as final/additional objections to be filed by the petitioner, in accordance with law and an appropriate order shall be passed in an expedite manner. 8. Accordingly, the impugned order at Annexure A dated 22.10.2019 is quashed and the proceedings are restored to the file of the respondent. The respondent shall provide a reasonable opportunity of hearing to the petitioner and after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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