B B R Agency vs. The Deputy Assistant Commissioner (St ) - 1
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Order Issued After Hearing
Purpose:
For Admission
Before:
Hon'ble U.Durga Prasad Rao , V Srinivas
Listed On:
23 Jun 2023
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Order Text
HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SRI JUSTICE V.SRINIVAS
WRIT PETITION No.14813 of 2023
ORDER: (per UDPR, J)
Heard Sri Anasuri Eswar Sai, learned counsel for petitioners and learned Government Pleader for Commercial Tax representing on behalf of the respondents.
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As the present writ petition is directed against the show-cause notice issued under Section 130 of CGST Act/APGST Act, 2017, calling for the explanation as to why the subject goods vehicle bearing No.AP 37X 4588 along with 17.820 MTs of Iron Scrap shall not be confiscated, we deem it appropriate to direct the petitioner to appear before the 1st respondent and submit objections/explanation to the show-cause notice instead of assuming jurisdiction by ourselves since the matter is at the stage of show-cause notice.
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Accordingly, the petitioner is directed to submit his objections/explanation against the impugned show-cause notice dated 15.06.2023 to the 1st respondent within one week from the date of receipt of copy of this order, in which case, the 1 st respondent shall consider the same and after affording an opportunity of personal hearing to the petitioner, pass an appropriate order thereon expeditiously but not later than one week after submission of explanation by the petitioner. Till such exercise is completed, the 1st respondent shall not pass the confiscation order, if such order is not passed already.
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With the above direction, this writ petition is disposed of. No costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed.
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U.DURGA PRASAD RAO, J
______________ V.SRINIVAS, J
23.06.2023 Note: issue C.C. by 26.06.2023. B/o.SS