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2021 (1) TMI 420 - HC - GSTDetention of goods alongwith the conveyance - petitioner submits that as regards some of the materials relied by the respondent - authority for issuance of show cause notice, the petitioner is required to be afforded an opportunity to subject such material for strict scrutiny which would be part of right of defending the proceedings initiated by the respondent-authority - HELD THAT:- The present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made by the petitioner insofar as notice under Section 129 and also with respect to the reply to be submitted to the show cause notice under Section 130. The respondents to also consider the further proceedings under Section 130 after reply is furnished by the petitioner in that regard. Learned counsel for the respondents submits that an opportunity of personal hearing will also be afforded while considering the reply to the show cause. It is further submitted that the request for non-examination made by the petitioner would be considered as per law. Petition disposed off.
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