2026-VIL-191-GSTAT-RJK
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SGST Tribunal

GST - Confiscation under Section 130 of the CGST Act - Order passed on the same day as the notice - Breach of natural justice - Goods were intercepted in transit without the Appellant's invoice and e-way bill, and were detained under Section 129(1). The adjudicating authority issued a notice under Section 130 allowing seven days to show cause and directing appearance at a fixed time on the same date, and passed the confiscation order on that very date, recording that no objections were filed - Whether an order of confiscation passed on the same day as the notice, which itself allowed seven days for reply, satisfies Section 130(4) and Section 126(3) - HELD - Section 130(4) read with Section 126(3) requires an effective opportunity of being heard, which must be real and reasonable. A notice directing personal appearance on the very date of its issuance is no opportunity. Where the authority itself fixed a period for reply, it is bound to wait for that period to run - An opportunity granted in the notice and then foreclosed by passing the final order on the same day is no opportunity at all. Absence of objections cannot be held against the Appellant as the order was passed before the time for reply had run. The finding of the First Appellate Authority that the Appellant appeared and made submissions is contrary to the order itself, which records that no objections were filed - Payment of the amount to secure release of detained goods and conveyance cannot be treated as acquiescence, admission of allegations or waiver of the right to be heard, as a person may deposit the amount and still contest the demand and seek refund - The order of confiscation, the consequential summary order and the Order-in-Appeal are set aside and the matter is remanded for fresh adjudication after giving personal hearing - The appeal is allowed by way of remand
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