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2022 (2) TMI 1250 - HC - GSTViolation of principles of natural justice - goods detained without giving any opportunity of hearing to the petitioners - Section 129 of the West Bengal Goods and Service Tax Act, 2017 - HELD THAT:- Taking into consideration that the petitioners claiming to be the owners of the goods in question, which has been detained, are ready and agreeable to pay the applicable tax and penalty as per amended provision of Section 129 of the said Act, it is deemed fit that the detained goods in question shall be released on making payment as per amended provision of Section 129(1) of the said Act and which is to be made by the petitioners within seven days from date and on receipt of such payment, authorities concerned shall release the detained goods in question within 72 hours from receipt of such payment and in the interest of justice and considering the fact that the petitioners being the owner of the detained goods in question could not get effective opportunity of hearing before passing of the impugned order on 29th January, 2022, the said impugned order dated 29th January, 2022 is set aside. Matter remanded to the authority concerned to consider afresh and pass a reasoned and speaking order in accordance with law after giving an opportunity of hearing to the petitioners or its authorised representative - petition allowed by way of remand.
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