TMI Blog2019 (4) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the fact that this is a file maintained by a Government authority, it is difficult to understand as to how there are no notings with regard to the proceedings undertaken by the concerned officer. Stand over to 24th April, 2019 to enable the respondents to file an affidavit-in-reply. - R/SPECIAL CIVIL APPLICATION NO. 7318 of 2019 - - - Dated:- 18-4-2019 - MR HARSHA DEVANI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 read with the relevant provision of the other statutes on 5.4.2019. The attention of the court was invited to Annexure-G to point out that the petitioners had filed their reply dated 4.4.2019 which was duly received by the authority on 5.4.2019. It was submitted that however, the concerned authority was not available on that date, and hence, the matter could not be hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 4. A perusal of the original file of the concerned officer in relation to the proceeding which has culminated into an order of confiscation under section 130 of the Central Goods and Services Tax Act / Gujarat Goods and Services Tax Act, 2017 reveals that the noting sheet is totally blank. There is nothing on record to indicate relevant dates on which the proceedings took place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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