Sfc Environmental Technologies Limited Vs Union of India and Others (Andhra Pradesh High Court)
The petitioner is engaged in providing waste management services. It is based in Maharashtra. It placed a purchase order for supply of machine from supplier in Telangana. The goods were being transported from Telangana to customers premises in Karnataka. They were intercepted on the ground that the petitioner is not registered in Telangana. The petitioner paid the penalty and got the goods released. Notice in Form MOV-7 on 29.10.2024 was issued. The petitioner replied stating that minimum seven days time was required. However, order in MOV-9 came to be passed on 05.11.2024. This order came to be challenged in writ petition.
The Hon’ble Andhra Pradesh High Court set aside the order and allowed the writ petition.
It held: (i) there has been a procedural violation as statutorily provided time limit has not been followed;
(ii) Form Mov-7 provides for a mandatory period of seven days for filing reply; the same has not been observed;
(iii) in any case, there is violation of principles of natural justice;
(iv) the judgment of Supreme Court in the case of Kay Pan Fragrance upon by the Revenue on the ground of alternate remedy is not applicable;
(v) order is set aside and matter is remanded.
The matter was argued by Ld. Counsel Bharat Raichandani
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