TMI Blog2025 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... the interception of goods, which were found to be unloaded at an unauthorized location without proper documentation - It is the case of the petitioner that on 04.11.2024 while filing the reply they had sought for a personal hearing, however, no personal hearing was granted - violation of principles of natural justice - HELD THAT:- The petitioner would appear for personal hearing at 18.12.2024 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act. 2. It is submitted by the learned counsel for the petitioner that the goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found that the goods was dispatched from Havells India, Rajastan to Gayathri Consultants, Tiruvallur, Tamil Nadu. However, it was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and and thus Havells India goods were unloaded at Kathirvedu to enable the petitioner to unload the goods belonging to Ashok Leyland. However, the above reply was not found to be acceptable and the impugned order came to be passed. 4. It is the case of the petitioner that on 04.11.2024 while filing the reply they had sought for a personal hearing, however, no personal hearing was granted. 5. At th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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