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2020 (10) TMI 574 - HC - GSTConfiscation of goods alongwith vehicle - Section 130 of the Goods and Service Tax Act - principles of natural justice - HELD THAT:- In the instant case, the learned Government Pleader fairly conceded that there was no statement of reasons that accompanied Exts.P4 and P4(a) orders, but all that the adjudicating authority had done was to enclose the separate sheets that had accompanied the notices issued in Form GST MOV-10 (Exts.P3 and P3(a)) to the assessee. In fact paragraph 2 of Form GST MOV-11 contemplates the separate enclosure of the contents of the notice issued in Form GST MOV-10 along with the order that is to be served on the assessee in Form GST MOV-11. The said requirement is over and above the requirement to give reasons to support the demand in the order of confiscation passed in Form GST MOV-11. In as much as it is not in dispute that the reasons that weighed with the adjudicating authority while passing the impugned orders of confiscation were not enclosed with the said orders, Exts.P4 and P4(a) orders have to be quashed on the ground that they do not reflect an application of mind by the adjudicating authority on the objection/ explanation of the assessee against the proposal for confiscation - As is well settled in law, the absence of reasons by an adjudicating authority in the order passed by him would suggest a non application of mind by the adjudicating authority and the presumption to be drawn by the reviewing court is that the adjudicating authority did not have any reason to give. The matter is remanded to the adjudicating authority for a reconsideration of the matter and to pass fresh orders after hearing the petitioner - petition allowed by way of remand.
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