TMI Blog2017 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider it proper to set aside the orders passed u/s 129(1) and 129(3) of the Act - matter remanded for reexamination - appeal allowed by way of remand. - WRIT TAX No. - 771 of 2017 - - - Dated:- 1-12-2017 - Hon'ble Bharati Sapru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. Along with that reply a copy of it's invoice and other documents were annexed. It appears that at the stage of passing seizure order dated 28.10.2017, the seizing authority compared the IGST and compensation cess paid as disclosed in the Tax Invoice found accompanying the goods and as disclosed in the copy of the Tax Invoice filed by the petitioner along with the reply. There is ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on account of absence of TDF form. No other ground had been disclosed to the petitioner at that stage. He therefore submits, the seizure has been made ex-parte though the movement of goods from Delhi to Jhankhand was otherwise established on record and the goods could not have been detained or seized merely because of the TDF form has not been found. Opposing the writ petition, Sri Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure order that petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized. Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider it proper to set aside the orders dated 28.10.2017 and 31.10.2017 passed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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