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The petitioner submits that notice issued proposing tax and penalty under Section 129 of GST Act, 2017 and the order of detention issued therein are bad in law. No opportunity has been granted to the petitioner before concluding the proceedings.

Goods in transit— In the instant case, the petitioner submits that notice, proposing tax and penalty under Section 129 of GST Act, 2017 and the order of detention issued are bad in law. No opportunity has been granted to the petitioner before concluding the proceedings. Held that— Being aggrieved with the impugned action, he has approached this Court Learned counsel for the respondent, Mr. Ratnesh Kumar prays for and is allowed 4 weeks' time to file counter affidavit.
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