9911796707
TMI Blog2021 (7) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the order passed by the respondent under Section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act', for short) for having seized the goods (Arecanut). 2. The case of the petitioner is that, he is a trader and consignor of the Arecanut detained by the respondent while it was in transit being transported from Kasargod to Delhi. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er contended that before seizing the goods, the respondent has neither given any notice nor an opportunity to explain his case. Hence, the order passed is contrary to the principles of natural justice. He further contended that the Officer who has passed the order Annexure-S is not a competent Authority as defined under the CGST Act and the impugned order passed by the competent authority is witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has approached this Court. He further contended that in respect of the very same issue, one Sri. Lakshmi Transport represented by is proprietor has filed an appeal before the competent Authority under Section 107 of the Act and the same is pending consideration before the Appellate Authority. Hence, he submitted that this writ petition is not maintainable. He further contended that Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of an appeal under Section 107(1) of the Act which is extracted below: 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by and adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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