2023 (4) TMI 307

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..... Detention of goods - main ground is that the petitioner was not offered any hearing prior to passing of the impugned order - violation of principles of natural justice - HELD THAT:- The petitioner had filed a detailed reply on 24.03.2023 stating that the provisions of the IGST Act are inapplicable to the transaction in question. On the same date, the respondent has issued a revised notice, in For .....

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..... B.Raveendran For the Respondents : Mrs.E.Ranganayaki Additional Government Pleader COMMON ORDER Mrs. E.Ranganayaki, Additional Government Pleader accepts notice for the respondents and is armed with necessary instructions. The officer is also present before this court to enable the disposal of this petition even at this juncture. 2. The petitioner challenges an order of Goods dete .....

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..... detailed reply on 24.03.2023 stating that the provisions of the IGST Act are inapplicable to the transaction in question. On the same date, the respondent has issued a revised notice, in Form GST MOV - 07 proceeding to apply the applicable provisions of the CGST/SGST Act. 5. However, no opportunity was granted to the petitioner to respond to that notice and the petitioner was further never hear .....

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