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Notice required to be served u/s 129(3) has not been served properly. Accordingly, there is a clear violation of principle of natural justice.

Goods in Transit — The petitioner is assailing an order passed imposing penalty under Section 129(3) of the WBGST Act, 2017 and the CGST Act, 2017 as per calculation under Clause (a) and (b) of sub-Section (1) of Section 129 of WBGST Act, 2017. Since, the notice required to be served under Section 129 (3) has not been served properly. Accordingly, there has been a clear violation of the principles of natural justice, and therefore, quash and set aside the impugned order. — Bansal Earthmovers Pvt. Ltd. Vs. Assistant Commissioner State Goods & Service Tax & Ors. [2019] 19 TAXLOK.COM 094 (Calcutta)

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