2023 (1) TMI 378

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..... n'ble Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.R.Senniappan For the Respondents : Mr.K.Vasanthamala Government Advocate (Tax) O R D E R The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings are barred by the limitation prescrib .....

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..... ehicle upto passing of final order of penalty. Since the statutory show cause notice is to be issued within a period of 7 days from date of interception, it becomes incumbent upon an authority to pass an order of detention prior thereto. 6. In this case, admittedly, neither order of detention nor show cause notice have been issued in time. The date of interception of vehicle is 01.08.2022 and th .....

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..... 2. In light of the endorsement made, this Writ Petition is dismissed as withdrawn granting liberty to the petitioner to file a reply to the show cause notice. Reply, if and when filed by the petitioner, shall be considered by the officer in accordance with law and proceedings disposed/closed, after hearing the petitioner, within a period of one (1) from date of receipt of reply. No costs. Conne .....

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..... ) and has also referred to the statutory timeline under Section 129 of the Act. Thus, it was incumbent upon the authority to have taken note of the same. This has not been done. 11. For all the reasons as aforesaid, specifically since the admitted dates clearly reveal the lapses in adhering to the statutory and stipulated timelines, the case of the petitioner merits acceptance. 12. The impugne .....

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..... ulated under Section 129(3) of the Act, the same is fatal to the order in terms of the order of this Court in W.P.No.25931 of 2022. The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith. 5. With the above directions, the writ petition stands allowed. No costs. Consequently, the connected Miscellaneous Petitions are closed. No costs.
Case laws, D .....

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