Order date – 3 April 2023

Parties – M/s Shido Pharma Vs The Assistant Commissioner (ST) & Ors.

Facts –

• The petitioner, M/s SHIDO PHARMA, has challenged an order of Goods detention under Section 129(3) of the State Goods and Services Act, 2017 read with the relevant provisions of the CGST Act, 2017/IGST Act, 2017/GST(Compensation to States) Act, 2017, on the ground that no hearing was offered to them prior to the passing of the impugned order.
• The respondent issued a revised notice, in Form GST MOV-07, proceeding to apply the applicable provisions of the CGST/SGST Act, without granting any opportunity to the petitioner to respond.

Issue –

• Whether the impugned order passed is against the Principles of Natural Justice?

Order –

• The Court found some merit in the allegation of the Petitioner as was not granted an opportunity to respond to the revised notice issued by the respondent.
• Therefore, the impugned orders were set aside and the petitioner was permitted to appear before the 1st respondent on 05.04.2023 at 10.30 a.m. with a reply to the notice dated 24.03.2023.
• After hearing the petitioner and considering the reply, if any, orders shall be passed de novo within a period of one week from 05.04.2023.
• The court allowed the writ petitions in the above terms with no costs, and the connected Miscellaneous Petitions were closed.