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2021 (5) TMI 88 - HC - GSTRefund of amount collected as penalty - impugned order does not stipulate even basic details such as the date and time of hearing - no reasons set out for the conclusion arrived at by the authority - HELD THAT:- Though the show cause notice and the impugned order are entirely non-speaking and contain blanks, which vitiate them in full, the statement of the driver recorded in Form-GST MOV-01 contains the observation that 'the goods moved from Chennai to Ambur, which is unregistered place of buyer as per invoices the destination place is mentioned as Ambur but as per E-Way bill delivery address mentioned as Bhosari, Maharashtra.' - The detention order under Section 129(3) of the Act also contains the reasons for detention of the goods as aforesaid. Liberty is granted to the respondent to issue notice afresh, hear the petitioner and pass a speaking order in regard to the levy of penalty, de novo. Let this exercise be completed within a period of six (6) weeks from today - petition allowed.
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