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GST - Highlights / Catch Notes

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Confiscation of goods - failure to produce E-way bill - Section ...

GST

April 16, 2020

Confiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - The writ-­applicant was directed to appear before the authority concerned on 05.04.2019 - Despite the same, the impugned order came to be passed on the very same day - On this short ground alone, we are inclined to quash the impugned order of confiscation in Form GST­ MOV-­11 quashed - HC

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