9911796707
TMI Blog2023 (5) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bihar, The Union Bank of India X X X X Extracts X X X X X X X X Extracts X X X X ..... he first appellate authority under order dated 24.03.2023 has rejected the petitioner's appeal (Annexure-9). 3. By way of the instant writ petition, the petitioner has assailed the two orders i.e. Annexure-6 and Annexure-9 issued by the proper officer and the appellate authority. 4. Learned senior counsel for the petitioner has made two fold submissions. First submission is that due to a breakdo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 24.03.2023 are, therefore, illegal and unsustainable, being in contravention of the statutory requirement. 7. Learned counsel for the State on the other hand submits that the e-way bill was valid up till 16.03.2022. Seven (7) days thereafter, the petitioner's vehicle has been intercepted on 23.3.2022, while the goods were in movement. Interception and detention of the petitioner's vehicle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order imposing penalty does not record the fact of the petitioner's appearance or hearing prior to passing of the order. 9. This Court would find that the notice issued under Section 129(1)(a) was nothing more than an empty formality as no time/opportunity has been allowed pursuant to the notice, and immediately, on the same date, penalty has been recorded under Section 129(3). The determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Joint Commissioner of State Tax, Magadh Division, Gaya, must comply. 13. It is not in dispute that the petitioner is entitled to refund of 25 percent, amount deposited earlier by him for the purposes of maintaining his appeal. That being so, this Court would direct for refund of the amount to the petitioner within a week from his appearance before the proper officer on 05.05.2023. 14. Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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