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The respondent having issued the show-cause notice to the petitioner, in arriving at a decision that the petitioner has no locus standi to either file the objections or raise dispute on behalf of the consignor/consignee or person in charge of the conveyance is wholly illegal.

Goods in Transit — The respondent after examining arrived at a conclusion that the goods in question are not originated from Tamil Nadu. The conveyance along with the goods was retained and an order was passed under Section 129(1) of the GST Act in Form GST MOV-09.  The respondent proceeded to pass the order impugned under Section 129(1)(b) of the Act holding that the petitioner has no locus to dispute or raise issue either on behalf of the consignor/consignee or the person in charge of the conveyance. Impugned cannot be held to be justifiable for the reason that the respondent having issued show-cause notice calling upon the petitioner to file objections, cannot turn around and take a decision that the petitioner has no locus standi either to file objections or to put forth dispute on behalf of the consignor/consignee or the owner of the conveyance. Writ petition disposed of directing the respondent to consider the preliminary objections as well as final/additional objections to be filed by the petitioner. — Bright Road Logistics Vs. Commercial Tax Officer (Enforcement-09) South Zone, Bengaluru [2019] 18 TAXLOK.COM 070 (Karnataka)

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