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Order confirning demand of tax and penalty is not valid if reasonable opportunity of being heard is not given to taxpayer.

Goods in Transit — Writ petition is against the imposing a liability to tax and penalty on the petitioner under the CGST and SGST Acts. There was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing the order confirming the demand of tax and penalty on the petitioner. Therefore, impugned order quash and set aside directing the 1st respondent to pass fresh order. — Pact Machines Pvt. Ltd. Vs. The Assistant State Tax Officer (Intelligence) State GST Department, Ernakulam, The Assistant Commissioner, Goods And Service Tax Department, Ernakulam And The Commissioner, State Goods And Service Tax Department, Thiruvananthapuram [2019] 17 TAXLOK.COM 088 (Kerala)