9911796707
TMI Blog2021 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same is set aside. The matter stands remitted back to the 1st respondent to hear afresh by affording opportunity to the present petitioner herein. The 1st respondent authority is directed to first hear the petitioner on application filed seeking release of goods as well as vehicle - Petition allowed by way of remand. - W.P.NO.100514/2021 (T-RES) - - - Dated:- 9-3-2021 - HON BLE MR. JUSTICE SACHIN SHANKAR MAGADUM PETITIONER (BY SRI.NARAYAN G. RASALAKAR, ADV.) RESPONDENTS (BY SRI.DHYAN CHINNAPPA, AAG AND SHIVAPRABHU S. HIREMATH, AGA) ORDER The captioned writ petition is filed by the petitioner/transporter challenging the order passed by respondent No.1/appellate authority. The petitioner has also sought writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure-D. 3. It is stated that when the goods and conveyance being transported by the petitioner was proceeding from Kasargod to Delhi via Karnataka, at Kushtagi National Highway No.50, the Commercial Tax Officer (Enforcement) 4 Ballari intercepted the goods and conveyance and demanded the production of invoice, E-way bill and carrier note in exercise of his powers under Section 68 read with Section 129(1) of the CGST Act. It is the specific case of the petitioner that the driver of goods and conveyance handed over to Officer the original invoice, E-Way bill and carrier note. It is also stated that authorities, namely the Commercial Tax Officer, Enforcement 4, Ballari obtained a statement of the driver as per Annexure-F. 4. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of principles of natural justice has hurriedly passed the impugned endorsement. The impugned endorsement on this sole count is liable to be set aside by this Court. 9. The petitioner in support of his contention has raised several grounds in the present writ petition. 10. In the present case on hand, the learned Additional Advocate General, Sri Dhyan Chinnappa appearing for respondents would fairly submit to this Court that the order under challenge may not be sustainable and he has no objection if the order under challenge passed by the Appellate Authority is set aside and the same is remitted back to respondent No.1 to hear the matter afresh by affording an opportunity to the present petitioner herein. 11. The submission is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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