9911796707
TMI Blog2024 (7) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner from the authority - violation of principles of natural justice - HELD THAT:- In view of the decision of the Hon ble Apex Court in case of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [ 2021 (9) TMI 480 - SUPREME COURT ], the petitioner has tried to submit that this petition may be entertained as there is breach of principle of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India, the petitioner has challenged the order dated 03.05.2024 under section 74(9) of the Central Goods and Service Tax Act, 2017 [for short the Act ]. 2. Learned advocate Mr. Mukund Kumar Chouhan for the petitioner submitted that the petitioner has not been provided with the relied upon documents though asked by the petitioner from the authority which has seized the same and, before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid case has held as under: 12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
