Penalty order under GST to be treated as SCN to seek release of vehicle seized u/s 129
THE HON’BLE ALLAHABAD HIGH COURT in the case of AKBAR ALI TRANSPORT SERVICES V/s STATE OF U.P., decided on 9-1-2024
👉 Issue:-
✔️ Can Penalty order under GST to be treated as SCN to seek release of vehicle seized u/s 129?
👉 The Hon’ble High Court Judgement:-
✔️ Where Competent Authority had seized vehicle of assessee under section 129(1) and imposed penalty under section 129(3), said authority was to be directed to pass a reasoned order after affording /due opportunity of hearing to assessee for release of vehicle.
✔️ Assessee was entitled to one opportunity of hearing before /authority to furnish his explanation and assessee was to be directed to treat penalty order as show cause notice and furnish reply only for purpose of obtaining release of truck – Subject to such reply/application being filed by assessee, appropriate reasoned order was to be passed by authority after affording due opportunity of hearing to assessee
Section 129 of Central Goods and Services Tax Act, 2017
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