TMI Blog2021 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s vehicle bearing registration No.RJ-19-GG-4057 was hired by Rifty Vinimay Enterprises for transportation of goods. The vehicle was detained and upon certain discrepancies and deficiencies being noticed, the proceedings were initiated for detention and confiscation under the GST Act. 4 One of the arguments advanced on behalf of the 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. Considering the said argument, learned Assistant Government Pleader was required vide order dated 18.09.2020 to take appropriate instructions in the matter. The order dated 18.09.2020 is reproduced below: 1 We have heard Mr. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the conveyance has been served with the notice or not, if not, whether it was mandatory or not. We may record here that Mr. Dave, learned Assistant Government Pleader, apart from the notice dated 16.01.2020 has not been able to produce or make a statement with regard to sending the notice and its service on the petitioner M/s. Lakshay Logistics. 7 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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