9911796707
TMI Blog2025 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... , Annexure-10, has been issued to the petitioner on 19.12.2024 giving seven days time to respond to the said show cause notice, however, the order dated 19.12.2024, Annexure-1, determining the same as is reflected from summary of rectification of order, the order passed earlier on 13.12.2024 in the name of the driver, has been rectified in the name of the petitioner. The very fact that a fresh sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the order dated 19.12.2024, Annexure-1 to the writ petition, passed under Section 129(3) of the U.P.G.S.T. Act, 2017 ('the Act'). 2. Submission has been made that goods being transported, were detained under the provisions of Section 129 of the Act, the notice dated 5.12.2024 and Form GST MOV-7 was issued in the name of the driver. The petitioner claimed ownership of the goods and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024, Annexure-1, is in gross violation of principle of natural justice inasmuch the notice was issued on 19.12.2024 itself affording seven days time to show cause and on the same day, the order has been passed without waiting response of the petitioner and therefore, on the said count alone, the order impugned deserves to be set aside. 4. Counsel for the respondents, attempted to make submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents to have waited for the response to the show cause notice and thereafter, even if the rectification order was required to be passed, the same could only be passed after receipt of the reply. 7. Passing of the order on the same day without waiting for response to the show cause notice by the petitioner was in gross violation of principle of natural justice and therefore, the order impugned pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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