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2023 (4) TMI 307 - MADRAS HIGH COURTDetention of goods - main ground is that the petitioner was not offered any hearing prior to passing of the impugned order - violation of principles of natural justice - HELD THAT:- The petitioner had filed a detailed reply on 24.03.2023 stating that the provisions of the IGST Act are inapplicable to the transaction in question. On the same date, the respondent has issued a revised notice, in Form GST MOV - 07 proceeding to apply the applicable provisions of the CGST/SGST Act - However, no opportunity was granted to the petitioner to respond to that notice and the petitioner was further never heard. What had transpired on 24.03.2023 was a hearing only in respect of notice dated 18.03.2023 and not subsequent notice dated 24.03.2023. There is some merit in the allegation that the proceedings have been concluded contrary to the principles of natural justice - petitioner is permitted to appear before the 1st respondent on 05.04.2023 at 10.30 a.m., without expecting any further notice in this regard along with a reply to notice dated 24.03.2023. Writ Petitions are allowed.
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