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2021 (9) TMI 263 - HC - GSTRelease of detained vehicle - client has already preferred reply to proceedings - notice issued under Section 122(1)(2) of the Goods and Service Tax Act, 2017, without considering the reply - violation of principles of natural justice - HELD THAT:- The stage of interference by this Court in any of the matters, which are in controversy, has not yet commenced because, as rightly stated by the learned Senior Government Pleader, Ext.P6 is only a notice under Section 122(1)(2) of the Act. Obviously, therefore, the petitioner must submit themselves to the enquiry being conducted by the competent Authority, for which purpose, they have been asked to appear at 11 a.m. on 12.08.2021. The petitioner is directed to comply with Ext.P6; with a further direction to the respondents to ensure that before any further action under Section 129 of the Act is initiated against the petitioner, they will be properly notified and their explanation made in Ext.P5 specifically adverted to – particularly that, in the case of a vehicle without any consignment on it, said provision will not apply - petition disposed off.
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