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2019 (1) TMI 678 - HC - GSTDetention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - Held that:- From a plain reading of the order, it is apparent that the contention raised by the learned counsel for the petitioner, that no opportunity has been afforded under Section 129 (4) of the CGST Act stands falsified - it is apparent that the alleged owners have waived the right of hearing and have consented, levy of tax and penalty and have undertaken to pay as per the provisions of Section 129(1)(a) of the CGST Act. The Proper Officer realizing the lacuna, has proceeded to pass the rectification order after taking into consideration the objections and hence, the same is nothing but an attempt by the Proper Officer to ensure that the objections filed and contention raised by the petitioner are considered in the proper perspective and in the manner required under the Act. Hence, no malafides can be attributed to the same - this Court is of the opinion that the points raised by the petitioner does not survive for consideration. The matter requires adjudication of facts, which are seriously disputed by the parties - petition dismissed.
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