9911796707
TMI Blog2022 (10) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... the position of delay in the earlier round of proceedings and the direction to the officer in order dated 06.09.2022 is to consider the reply of the petitioner 'in accordance with law' and thereafter pass an order. The petitioner in its reply filed on the same day has specifically made reference to the order in this case of D.K.Enterprises [ 2022 (9) TMI 314 - MADRAS HIGH COURT ] a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 11.08.2022 and an order of demand of tax and penalty dated 13.09.2022 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act'). 3. The petitioner had transported a second hand Tata Hitachi Excavator that had been intercepted on 01.08.2022 at 11.20 p.m. at Ammapet Bye Pass junction, Salem. The statement of the driver of the vehicle in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and timelines stipulated under Section 129 of the Act commencing from interception of vehicle upto passing of final order of penalty. Since the statutory show cause notice is to be issued within a period of 7 days from date of interception, it becomes incumbent upon an authority to pass an order of detention prior thereto. 6. In this case, admittedly, neither order of detention nor show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to show cause notice dated 16.08.2022. He has also made an endorsement to that effect. 2. In light of the endorsement made, this Writ Petition is dismissed as withdrawn granting liberty to the petitioner to file a reply to the show cause notice. Reply, if and when filed by the petitioner, shall be considered by the officer in accordance with law and proceedings disposed/closed, after hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same day has specifically made reference to the order in this case of D.K.Enterprises (supra) and has also referred to the statutory timeline under Section 129 of the Act. Thus, it was incumbent upon the authority to have taken note of the same. This has not been done. 11. For all the reasons as aforesaid, specifically since the admitted dates clearly reveal the lapses in adhering to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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