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2024 (2) TMI 474 - GUJARAT HIGH COURTDetention of goods alongwith conveyance - details of the supplier of the confiscated goods were not provided to the petitioner in the show cause notice - violation of principles of natural justice - HELD THAT:- The respondents are ready and willing to give a fresh opportunity of hearing to the petitioner by providing all the details so as to comply with the principles of natural justice. This petition is disposed of by quashing and setting aside the impugned order dated 11th December 2023 passed by the respondent No. 2 under Section 130 of the GST Act so as to provide an opportunity of hearing to the petitioner and the petitioner shall be entitled to raise all the contentions which are raised in this petition before the respondent authorities along with an application to release the goods and conveyance on appropriate conditions, which may be imposed by the respondents authorities in accordance with law. The impugned order dated 11th December 2023 passed in Form GST MOV – 11 set aside only on the ground of breach of principles of natural justice in absence of not providing an opportunity of hearing to the petitioner and the matter is remanded back to the respondent No. 2 to grant such opportunity in accordance with law - petition allowed by way of remand.
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