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SHIDO PHARMA vs. THE ASSISTANT COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
R.l.ramani
B.raveendran
Res. Counsel
E.ranganayaki

Petitioner / Applicant

SHIDO PHARMA

Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 3, 2023
Order No.

W.P.Nos.10371, 10372 & 10373 of 2023 And WMP.Nos.10334, 10335 & 10336 of 2023

Citation

2023(4) TAXREPLY 7211

Original Order
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ORDER

COMMON ORDER Mrs. E.Ranganayaki, Additional Government Pleader accepts notice for the respondents and is armed with necessary instructions. The officer is also present before this court to enable the disposal of this petition even at this juncture. 2. The petitioner challenges an order of Goods detention under Section 129 (3) of the State Goods and Services Act, 2017 (in short 'SGST Act'), read with the relevant provisions of the CGST Act, 2017/IGST Act, 2017/GST(Compensation to States) Act, 2017. The main ground is that the petitioner was not offered any hearing prior to passing of the impugned order. 3. Learned Standing Counsel was requested to produce the records to ascertain this aspect of the matter and has produced a record of personal hearing on 24.03.2023, where the presence of the petitioner is noted. However, that personal hearing is with reference to a notice issued by the respondent on 18.03.2023, that had proposed an addition under the provisions of ....

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