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HomeJudgementInspection Search Seizure and ArrestService of Show Cause Notice on driver is not sufficient to be...

Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

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Case Details:

Particular Details
Case No. WP(MD)No. 24778 of 2022
Case Name Ramki Cements Pvt Ltd represented by its Director v. The State Tax Officer Virudhunagar Roving Squad Virudhunagar
Court Madras High Court (Madurai)
Date of Judgement 01-11-2022
Citation GIG-CLS-0103

 

Issue – In the above case, the petitioner contended that after intercepting the consignment, the respondent has issued the impugned notice to the driver and the same was not received by the petitioner. Therefore, the petitioner claims that adequate opportunity was not granted to him.

Held – It was held that the petitioner has not received the show cause notice. The show cause notice was issued to the driver is not adequate. Therefore, the impugned order was set aside.

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