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TMI Blog2022 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... f passing of the order. The ocean freight alleged to have been paid is given credit and that no loss is caused to the petitioner. However, learned Senior Counsel for the petitioner would contend that in view of the notices issued there is every possibility of collecting ocean freight inspite of the order passed by this Court staying the same. The impugned proceedings in DRC-07 dated 10.02.2022 is set aside and the matter is remanded back to the first respondent, who shall deal with the same and pass appropriate orders after giving an opportunity of personal hearing to the petitioner, in accordance with law. The writ petition disposed off. - WRIT PETITION No.8100 OF 2022 - - - Dated:- 12-4-2022 - HONOURABLE SRI JUSTICE C. PRAVEEN K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, Nellore. The 2nd respondent authorized the 1st respondent to inspect the business premises of the petitioner and to verify whether the petitioner has conducted business in accordance with the provisions of the Goods and Services Tax Act, 2017 (for short GST Act ). It is stated that the petitioner participated in the inspection conducted on 25.11.2020 and produced all books of accounts. The 1st respondent also collected all the necessary material, namely, weigh-bridge reports, sale order books, stock registers, raw material purchases etc. The first respondent recovered a book containing details of orders placed by various brokers. According to the first respondent, there are some variations in the details contained therein with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the show-cause notice, he gave reply dated 27.10.2021. The petitioner was present before the first respondent for personal hearing on 02.11.2021, at which point of time, he reiterated his contentions and also submitted that the seized material have to be returned in original since the Photostat copies were not legible. Accordingly, the first respondent is said to have returned the order confirmation books and other records filed at the time of inspection on 15.11.2021. 6. On 16.11.2021, the first respondent through e-mail dated 16.11.2021, called upon the petitioner to file specific objections on or before 22.11.2021 and ultimately a comprehensive reply was said to have been filed by the petitioner on 08.12.2021. The issue was with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of passing of the order. The ocean freight alleged to have been paid is given credit and that no loss is caused to the petitioner. However, learned Senior Counsel for the petitioner would contend that in view of the notices issued there is every possibility of collecting ocean freight inspite of the order passed by this Court staying the same. 10. Having regard to the above, the impugned proceedings in DRC-07 dated 10.02.2022 is set aside and the matter is remanded back to the first respondent, who shall deal with the same and pass appropriate orders after giving an opportunity of personal hearing to the petitioner, in accordance with law. 11. With the above directions, the Writ Petition is disposed of. There shall be no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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