TMI Blog2021 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, the petitioner is required to be afforded an opportunity to subject such material for strict scrutiny which would be part of right of defending the proceedings initiated by the respondent-authority - HELD THAT:- The present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents : Sri. K. Hema Kumar, AGA ORDER The petitioner has challenged the notice dated 02.09.2020 vide No.Adcom/ENF/SZ/CTO-30/AM/DTN-08/2020-21 issued by the 1st respondent for confiscation of goods and conveyance under Section 130 of the Central Goods and Services Tax Act, 2017 and Section 130 of the Karnataka Goods and Services Tax Act, 2017 read with Section 20 of Integrated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned counsel for respondents submits that the present petition may also be disposed off in terms of the observations made in W.P.No.10832/2020 considering the similarity of the contentions raised as were raised in W.P.No.10832/2020. 4. Learned counsel for the petitioner submits that in terms of the interim direction passed earlier, the petitioner who had already submitted reply for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king forward the proceedings under Sections 129 and 130 are concerned, the present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made by the petitioner insofar as notice under Section 129 and also with respect to the reply to be submitted to the show cause notice under Section 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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