9911796707
TMI Blog2024 (8) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice - levy of penalty on the consignee of the goods - no opportunity of hearing provided, before levy of penalty - HELD THAT:- The tax invoice is on record. This document clearly shows that the invoice was raised on Bill To Ship To basis. The particulars of the consignee, i.e., the petitioner, are set out therein. The notices issued at the time of detention in Form GST MOV-01 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. Kaushik, Additional Government Pleader (Tax) ORDER An order dated 27.05.2024 is challenged on the ground of breach of principles of natural justice. 2. The petitioner is a wholly owned subsidiary of M/s. Mahasakthi Bio Enercon Private Limited ('MBE'), which specializes in production and bottling of bio-CNG. The holding company of the petitioner was awarded a concession by the Greater C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel points out that the said communications contain the names of the seller and buyer but not that of the petitioner. Learned counsel also points out that a reply was submitted by the buyer on 25.05.2024. She points out that the impugned order was issued to the petitioner in these facts and circumstances without any prior opportunity to the petitioner. By referring to Section 129 of applicable GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis. The particulars of the consignee, i.e., the petitioner, are set out therein. The notices issued at the time of detention in Form GST MOV-01 and MOV-02 do not contain the name of the petitioner. It appears that these notices were served on the driver of the vehicle and the notices contained the names of the supplier and purchaser. By contrast, the impugned order has been issued to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings in accordance with law. It is open to the petitioner to execute a bank guarantee in terms of Section 129(1)(c) of applicable GST enactments to the satisfaction of the first respondent. Within 48 hours from the provision of such security to the satisfaction of the first respondent, the goods shall be provisionally released. Such bank guarantee shall be kept alive for one month after the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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