9911796707
TMI Blog2021 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Act, 2017, without considering the reply - violation of principles of natural justice - HELD THAT:- The stage of interference by this Court in any of the matters, which are in controversy, has not yet commenced because, as rightly stated by the learned Senior Government Pleader, Ext.P6 is only a notice under Section 122(1)(2) of the Act. Obviously, therefore, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT The petitioner has approached this Court impugning Exts.P3 and P3(a) issued by the 1 st respondent and for a direction to the said respondent to release the vehicle detained under it. 2. The learned counsel for the petitioner Sri.Harisankar V. Menon, submits that his client has already preferred Ext.P5 reply to Exts.P4 and P4(a) proceedings, but that without considering the same in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 129 of the Act will become illegal and thus prayed that same be interdicted. 4. In response, the learned Senior Government Pleader Smt.Thushara James, submitted that the proceedings initiated through Ext.P6 is under Section 122(1)(2) of the Act; while the proceedings, which is assailed by the petitioner, is under Section 129 thereof. She says that, therefore, when Ext.P6 only requires the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng there from, before initiating any action under Section 129 of the Act. 6. I find that the stage of interference by this Court in any of the matters, which are in controversy, has not yet commenced because, as rightly stated by the learned Senior Government Pleader, Ext.P6 is only a notice under Section 122(1)(2) of the Act. Obviously, therefore, the petitioner must submit themselves to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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