M/S Bright Road Logistics vs. Commercial Tax Officer
Held
The Court held that issuing a show-cause notice and then denying the petitioner locus standi to object is illegal and violates principles of natural justice. The impugned order was quashed.
Facts
A transporter's vehicle carrying scrap goods was intercepted. The authorities issued a show-cause notice alleging the consignor was non-existent, but then held the transporter had no locus standi to object. The transporter challenged this order.
Key Issues
Whether a transporter, after being issued a show-cause notice, can be denied locus standi to raise objections. Whether the order violated principles of natural justice.
Sections Cited
Section 129(1)(b)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.50631/2019 (T – RES) BETWEEN:
M/S. BRIGHT ROAD LOGISTICS REPRESENTED BY PROPRIETOR MR. NEGRU, AGED ABOUT 33 YEARS HAVING ITS REGISTERED OFFICE AT AVINASHI ROAD TIRPUR, TAMIL NADU-641602 REPRESENTED BY ITS PROPRIETOR MR. R. NEHRU ... PETITIONER
[BY MS. VEENA J. KAMATH, ADV. FOR M/S. KAMATH & KAMATH, ADVS.,]
AND:
COMMERCIAL TAX OFFICER (ENFORCEMENT-09) SOUTH ZONE 3RD FLOOR, VTK-2, B BLOCK, VIVEKANAGAR KORMANGALA BENGALURU – 560047. …RESPONDENT
[BY SRI VIKRAM HUILGOL, ADV.,]
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE/QUASH THE IMPUGNED ORDER OF DETENTION U/S 129(1)(b) OF KGST/CGST AND IGST ACT DATED 22.10.2019 IN FORM GST MOV.09 AS PER ANNEXURE-A AND REMAND THE MATTER TO THE RESPONDENT TO PROVIDE A FAIR, UNBIASED AND SUFFICIENT OPPORTUNITY OF BEING HEARD, BY CONSIDERING THE PETITIONERS OBJECTIONS AS WELL AS FURNISH TO THE PETITIONER WITH ALL THE INCRIMINATING MATERIALS AGAINST THE INTEREST OF THE PETITIONER AND TH
The judgment continues below.
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