Case Law Details
Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court)
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
1. It is stated by learned counsel for the petitioner that show cause notice was issued to the petitioner in terms of Section 129 of the Rajasthan Goods and Service Tax, 2017. However, while the petitioner submitted detailed representation pointing out that the goods and the bag containing the receipts had been stolen, without taking into consideration the averments made in the representation, the respondents have proceeded to pass order under Section 130 mentioning therein that the petitioner has neither appeared nor submitted any objection although the objections are already on record.
2. Taking note of the facts stated and the representation made by the petitioner, this Court finds that the order has been passed without application of mind and in a mechanical fashion.
3. Having noted the aforesaid submission, this Court finds that Section 129 of the Central Goods and Service Tax, 2017 which is para-meteria to the Rajasthan Goods and Service Tax provides as under:-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
