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A perusal of the original file of the concerned officer in relation to the proceeding which has culminated into an order of confiscation under section 130 of the Central Goods and Services Tax Act / Gujarat Goods and Services Tax Act, 2017 reveals that the noting sheet is totally blank. There is nothing on record to indicate relevant dates on which the proceedings took place. Considering the fact that this is a file maintained by a Government authority, it is difficult to understand as to how there are no notings with regard to the proceedings undertaken by the concerned officer. Under the circumstances, stand over to24th April, 2019to enable the respondents to file an affidavit-in-reply.

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Principal of natural justice — Noting sheet is totally blank. There is nothing on record to indicate relevant dates on which the proceedings took place. Second respondent is directed to inform the court as to what is the practice of making noting of the proceedings conducted by the State Tax Officer. — Mahalaxmi Rexine And Metal Traders Vs. State Tax Officer (2) [2019] 11 TAXLOK.COM 024 (Gujarat)