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TMI Blog2024 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 and remand the matter back to the respondent No. 2 for fresh adjudication including to decide the application of the petitioner for provisional release within a period of one week from today. Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Uchit N Sheth (7336) For the Respondent(s) No. 1 ; Ms Shrunjal Shah AGP - Advance Copy Served to Government Pleader/PP For the Respondent(s) No. 1,2 : Notice Served By Ds ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: 23A. This Hon ble Court may be pleased to issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the invoice. [2.4] The petitioner, thereafter, made representation in response to the seizure and also requested to release of goods and conveyance. [2.5] The respondent No. 2, however, issued notice in Form GST MOV-10 under Section 130 of the GST Act placing reliance upon the statement of the driver in Form GST MOV-1. [3] The petitioner filed a preliminary objection to the show cause notice issued in Form GST MOV-10. However, without considering reply to the show cause notice of the petitioner and without giving any personal hearing to the petitioner, the respondent No. 2 passed the impugned order in Form GST MOV-11. [4] Learned advocate Mr. Uchit Sheth for the petitioner has referred to and relied upon the decision of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n complete breach of the principles of natural justice and as such, on that ground only, this petition is required to be allowed by quashing and setting aside the impugned order passed in Form GST MOV-11 and remand the matter back to the respondent No. 2 for fresh adjudication including to decide the application of the petitioner for provisional release within a period of one week from today. [8] In view of the above, it is clarified that this Court has not gone into the merits of the matter and only on the ground of breach of the principles of natural justice, the impugned order passed in Form GST MOV-11 is hereby quashed and set aside and the matter is remanded back to the respondent No. 2 and the respondent No. 2 is directed to decide th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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