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2023 (3) TMI 1201 - HC - GSTConfiscation of goods alongwith the conveyance - levy of penalty - under section 130 of the Act came to be passed without affording any opportunity to the petitioner - violation of principles of natural justice (audi alterem partem) - HELD THAT:- It appears that the notice was issued on 5.10.2019 by respondent No.2-the State Tax Officer asking the petitioner to remain present before him on 15.10.2019. It is the case of the petitioner that the petitioner had informed the respondent No.2 about the order dated 14.10.2019 passed by this court whereby the notice was issued and was made returnable. It is not in dispute that on the same day, however, that is on 15.10.2019, the respondent No.2 proceeded to pass order of confiscation of goods and conveyance and demanded tax, fine and penalty under section 130 of the Act. The petitioner pointed out that he had already deposited the amount of tax and penalty. Thus, it transpires that the petitioner was called to remain present before respondent No.2 on 15.10.2019. The petitioner appeared and submitted about the pendency of the petition, however, respondent No.2 authority passed order dated 15.10.2019 under section 130 of the Act, which was on the same date. Whereby all proposals in GST MOV 10 were confirmed regarding levy of tax, fine etc. Thus, what becomes clear is that order dated 15.10.2019 under section 130 of the Act came to be passed without affording any opportunity to the petitioner. As noticed, the petitioner was called to remain present and on the same date the order came to be passed. It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity to the petitioner to defend in the proceedings - proceedings are remanded to the competent authority of the respondents, which shall decide the subject matter afresh after giving opportunity to the petitioner to defend his case. Application allowed.
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