9911796707
TMI Blog2025 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge to action initiated by the official respondents - procedure under Section 64(2) of the KGST Act has been undertaken without section 67 (1) of the KGST Act having been complied - HELD THAT:- This Court is of the considered opinion that the indulgence as requested by the petitioner is not required to be granted since vide communication dated 12.11.2024 the petitioner has merely been afforded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue writ of certiorari quashing the order dated 12-11-2024 bearing No. DCCT(Enf-1)/HBL/INS-78/2023-24, issued by first respondent marked at Annexure-A, Order of Seizure marked at Annexure-B and the summon dated 6-2-2024 bearing No. DCCT(Enf-1)/HBL/INS-78/2023-24/b-, issued by first respondent marked at Annexure-D in the interest of justice. b) Grant such other relief as this Hon ble Court deems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents have been set out, the petitioner has been afforded an opportunity of personal hearing and was required to appear on 22.11.2024 at 11.00 a.m. with the documents. 3. It is vehement contention of the learned counsel Sri. Vishwanath Hegade appearing for the petitioner that the procedure under Section 64(2) of the KGST Act has been undertaken without section 67 (1) of the KGST Act having be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t required to be granted since vide communication dated 12.11.2024 the petitioner has merely been afforded an opportunity of hearing after the official respondents have set out the discrepancies as noticed by them. Hence, it is open to the petitioner to respond to the discrepancies as notified in the communication dated 12.11.2024. While responding to the same, it is open to the petitioner to take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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