Levy of GST — The petitioner contended that sub-section (4) of section 129 of the Act, provides that no tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard and despite the fact that in the show cause notice the date has been fixed, the order has been passed prior to the said date, without giving an opportunity of hearing to the petitioner, which is in breach of sub-section (4) of section 129 of the Act. The impugned order has been passed by the State Tax Officer, who is not an officer empowered to exercise powers under sub-section (3) of section 129 of the Act and therefore, suffers from lack of jurisdiction. Notice issued. — Orson Holdings Company Limited Vs. Union of India — [2018] 7 TAXLOK.COM 013 (Guj)