{"id":264089,"date":"2022-03-22T14:00:54","date_gmt":"2022-03-22T08:30:54","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264089"},"modified":"2022-03-25T09:02:24","modified_gmt":"2022-03-25T03:32:24","slug":"detention-order-quashed-due-to-lack-of-opportunity-of-hearing","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/22\/detention-order-quashed-due-to-lack-of-opportunity-of-hearing\/","title":{"rendered":"Cal HC | Detention order quashed due to lack of opportunity of hearing in the matter of S. 129 of the West Bengal Goods and Service Tax Act, 2017"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Calcutta High Court:<\/strong> Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner of Revenue on the ground that the said impugned order was bad in law for the reasons that the petitioners being the owner of the goods in question, which had been detained without giving any opportunity of hearing to the petitioners under the relevant provision of Section 129 of the West Bengal Goods and Service Tax Act, 2017.<\/p>\n<p style=\"text-align: justify;\">The Court noted that the petitioners claiming to be the owners of the goods in question, which had been detained, were ready and agreeable to pay the applicable tax and penalty as per amended provision of Section 129 of the said Act. The Court was of the opinion that the detained goods in question shall be released on making payment as per amended provision of Section 129(1) of the said Act and which was to be made by the petitioners within seven days from date and on receipt of such payment, authorities concerned shall release the detained goods in question within 72 hours from receipt of such payment and in the interest of justice and considering the fact that the petitioners being the owner of the detained goods in question could not get effective opportunity of hearing before passing of the impugned order, thus it was set aside and remanded to the authority concerned to consider afresh and pass a reasoned and speaking order in accordance with law after giving an opportunity of hearing to the petitioners or its authorised representative.[Precious Trade Link (P) Ltd. v. Assistant Commissioner of State Tax under Bureau of Investigation, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/95ado57Q\"><b>2022 SCC OnLine Cal 279<\/b><\/a>, decided on 15-02-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\">Ms Rita Chatterjee, Mr G. Jha, Mr Abhijat Das, Mr R. K. Jha: For the Petitioners<\/p>\n<p style=\"text-align: justify;\">Mr A. Roy, Ld. GP, Mr S. Saha, Mr Debasish Ghosh, Mr N. Chatterjee: For the State<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #993300;\">Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court: Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner <\/p>\n","protected":false},"author":67011,"featured_media":52131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[21444,48912,2531,2621],"class_list":["post-264089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-audi-alteram-partem","tag-detained-goods","tag-Revenue","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cal HC | Detention order quashed due to lack of opportunity of hearing in the matter of S. 129 of the West Bengal Goods and Service Tax Act, 2017 | SCC Times<\/title>\n<meta name=\"description\" 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can&#8217;t be imposed on goods in transit with valid tax invoice and e-way bill, even after suspension of GST registration: Allahabad High Court","author":"Editor","date":"November 16, 2024","format":false,"excerpt":"Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1 1x, 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Nizamuddin, J. decided on a petition which was filed challenging the impugned order of the appellate commissioner confirming the original order passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":282720,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/30\/set-aside-order-passed-by-commissioner-gst-and-appellate-authority-whereby-his-goods-were-during-transportation-legal-news-legal-research-update\/","url_meta":{"origin":264089,"position":2},"title":"Reasonable opportunity of being heard must be granted; Delhi High Court sets aside non-speaking order of the Delhi GST Commissioner","author":"Editor","date":"January 30, 2023","format":false,"excerpt":"The Court was of the view that neither the notice served upon the petitioner mentioned any specific defect found by the authorities nor the order of tax and demand specify any reason why the documents accompanying the goods were found to be defective.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-418.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":217863,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/09\/ker-hc-vehicles-and-goods-detained-due-to-expiry-of-e-way-bills-can-be-released-on-furnishing-of-bank-guarantee-for-tax-and-penalty-due\/","url_meta":{"origin":264089,"position":3},"title":"Ker HC | Vehicles and goods detained due to expiry of e-way bills can be released on furnishing of bank guarantee for tax and penalty due","author":"Bhumika Indulia","date":"August 9, 2019","format":false,"excerpt":"Kerala High Court: Raja Vijayaraghavan V, J. allowed a civil writ petition filed by a company and directed release of its vehicles and goods that had been detained by the tax officer due to the expiry of its e-way bills. Petitioner herein was a logistics company which was involved in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":234200,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/19\/ker-hc-power-of-detention-under-s-129-gst-act-to-be-exercised-only-in-cases-where-transportation-of-goods-is-in-contravention-of-act-and-rules-and-not-simply-because-document-relevant-for-assessme\/","url_meta":{"origin":264089,"position":4},"title":"Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents","author":"Editor","date":"August 19, 2020","format":false,"excerpt":"Kerala High Court: A.K. 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