TMI Blog2024 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case, the show cause notice was issued on 29.10.2024, while the order of penalty was passed on 05.11.2024, within the aforesaid period of seven days provided under the notice issued to the Petitioner. Form GST MOV 07 issued under Section 129(3) of the CGST Act stipulates that time of seven days is given for answering the show cause notice - there is a clear procedural violation prescribed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvironmental Technology, especially sewage treatment and municipal solid waste treatment. The petitioner is said to have placed an order for certain components on a manufacturer, situated in Telangana State. When the goods were being transported from Telangana to the premises of a customer of the petitioner, in Karnataka, the goods were stopped by the 4threspondent, in Andhra Pradesh, and process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over. 3. Subsequently, the 4th respondent passed an order, dated 05.11.2024, confirming the penalty amount which has already been collected from the petitioner. Aggrieved by the same order, the petitioner had approached this Court. 4. The learned Government Pleader for Commercial Taxes submits that this Writ Petition is not maintainable in view of the Judgment of a Division Bench of this Court, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed on 05.11.2024, within the aforesaid period of seven days provided under the notice issued to the Petitioner. 7. Form GST MOV 07 issued under Section 129(3) of the CGST Act stipulates that time of seven days is given for answering the show cause notice. 8. In the circumstances, there is a clear procedural violation prescribed under the Act. Apart from the same, it would also amount to vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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