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2022 (4) TMI 1095 - ALLAHABAD HIGH COURTDetention of goods alongwith vehicle - absence of e-Way Bill - undervaluation - bogus invoice - GSTIN number not mentioned on the invoice - HELD THAT:- It is admitted case of the respondents that the invoice accompanied with the goods in question was issued by the petitioner. Therefore, the respondent no.3 has committed a manifest error of law not to afford any opportunity of hearing to the petitioner despite persuasion made by the petitioner. Thus, the impugned order under Section 129(1)(b) of the CGST/UPGST Act, 2017 has been passed in breach of principles of natural justice. Consequently, the impugned order dated 14.03.2022, under Section 129 of CGST/UPGST Act, can not be sustained and is hereby quashed. Matter is remitted back to the respondent no.3 to pass an order afresh in accordance with law after considering the reply of the petitioner dated 16.03.2022 filed pursuant to the notice under Section 129(3) of the CGST/UPGST Act - Petition allowed by way of remand.
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