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2019 (11) TMI 343 - HC - GSTDetention Order - invalid E-way bill - vehicle was plying in the wrong direction - demand of tax and penalty without affording the petitioner an opportunity of being heard - principles of Natural Justice - CGST and SGST Acts - HELD THAT:- At the time of detention the driver of the vehicle did not produce any e-Way Bill, either manual or electronic, corresponding to the goods that were carried on in the vehicle. It is further pointed out that a statement was given by the driver before the authorities wherein he had stated that there was no e-Way Bill with him. Under the said circumstances, prima facie there appears to be a justification for the detention of the vehicle. Further, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing Ext.P11 order confirming the demand of tax and penalty on the petitioner. The 1st respondent is directed to pass fresh orders in lieu of Ext.P11 within a week from the date of receipt of a copy of this judgment, after hearing the petitioner - petition allowed by way of remand.
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