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2021 (7) TMI 424 - HC - GSTConfiscation of conveyance - Petitioner/owner has not been granted an opportunity of hearing before passing the said order of confiscation - principles of natural justice - HELD THAT:- Without going into the merits of the case, it is directed that the petitioner shall be at liberty to pay ₹ 2,31,234/- towards the amount of fine in lieu of the confiscation of the conveyance in question as contemplated in the proviso to Sub-section (2) of Section 130 of the CGST Act, before the concerned respondent authority within a week from today. If such payment is made by the petitioner, then the concerned respondent authority i.e. respondent No.1 shall release the conveyance in question forthwith. The impugned order dated 21.11.2020 (in Form GST-MOV-11) to the extent of confiscation of the conveyance in question is set aside - It is clarified that the Court has not gone into the merits of the case, nor has gone into the issue of legality and validity of the confiscation of goods in question. The petition stands disposed of.
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