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2020 (4) TMI 457 - HC - GSTConfiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - providing of reasonable opportunity of hearing by the authority concerned before passing the final order of confiscation - Release of vehicle alongwith the goods - HELD THAT:- The writ-applicant was directed to appear before the authority concerned on 05.04.2019 at 11.00 a.m. Despite the same, the impugned order came to be passed on the very same day i.e. 05.04.2019 on which the writ applicant was supposed to remain present for the purpose of hearing. On this short ground alone, we are inclined to quash the impugned order of confiscation passed by the authority concerned in Form GST MOV-11. The impugned order in the Form GST-11 is hereby quashed and set aside - matter is remitted to the respondent no.1 for fresh adjudication - appeal allowed by way of remand.
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