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2021 (1) TMI 99 - HC - GSTPrinciples of Natural Justice - Service of Demand Notice - Detention/Confiscation of goods - case of petitioner is to the effect that the petitioner M/s. Lakshay Logistics was never served with any notice before the order of confiscation was passed on 16.03.2020 in Form MOV-11 - whether the transporter or the owner of the conveyance has been served with the notice or not, if not, whether it was mandatory or not? - HELD THAT:- Section 130 of the GST Act, provides for confiscation of goods or conveyance under given circumstances. Subsection (4) of Section 130 of the GST Act specifically provides that no order for confiscation of goods or conveyance or for imposition of penalty would be issued without giving the person an opportunity of being heard. The person in the said context would be the person interested in the goods as also the conveyance - Therefore, opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance. In the present case, we do not find any notice affording opportunity of hearing to the owner of the conveyance. As such the impugned order of confiscation would be in violation of Section 130(4) of the GST Act. The order of confiscation would be without affording due opportunity of hearing. The impugned order as such cannot be sustained as the same has serious civil and financial consequences. The matter is remanded to the competent authority to pass a fresh order strictly in accordance with law after affording opportunity of hearing to the parties concerned - Petition allowed by way of remand.
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