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2019 (12) TMI 45 - KARNATAKA HIGH COURTRelease of detained goods along with vehicle - discrepancy in the origin of goods - section 129 of GST Act - Principles of natural justice - HELD THAT:- This Court is of the considered opinion that the order impugned cannot be held to be justifiable for the reason that the respondent having issued show-cause notice calling upon the petitioner to file objections, cannot turn around and take a decision that the petitioner has no locus standi either to file objections or to putforth dispute on behalf of the consignor/consignee or the owner of the conveyance. Indeed, the order impugned is against the principles of natural justice which is the fundamental parameter required to be observed by the quasi- judicial authority. Hence, the petitioner is at liberty to file any additional objections to the show-cause notice dated 11.10.2019 issued under Section 129(1)(b) of the Act within a period of ten days from the date of receipt of certified copy of the order - the proceedings are restored to the file of the respondent - petition disposed off.
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