2026-VIL-222-GSTAT-RJK
  1. Home
  2. 2026-VIL-222-GSTAT-RJK

SGST Tribunal

GST - Confiscation under Section 130 - Breach of principles of natural justice - Order of confiscation passed on the same day as the notice in Form GST MOV-10 despite seven days granted for reply - Goods in transit were intercepted and detained under Section 129(1) as no invoice and e-way bill for onward supply was produced, which were generated after interception - Whether the order of confiscation passed on the same day as the notice, when the notice itself allowed seven days for reply, satisfies Section 130(4) read with Section 126(3) of the CGST Act and the principles of natural justice - HELD - Section 130(4) read with Section 126(3) provides that no order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an effective opportunity of being heard, and such opportunity must be real and reasonable and not illusory. A notice directing personal appearance at 12:30 PM on the very date of its issuance is no opportunity. Where the authority has itself fixed a period for reply, it is bound to wait for that period to run before deciding the matter, and the absence of a reply before the expiry of that period cannot be held against the Appellant - The finding of the FAA that the Appellant appeared and made submissions is contrary to the order of confiscation itself, which records that no objections were filed and refers to no submission of the Appellant. Payment made to secure release of detained goods and conveyance cannot be treated as acquiescence, admission of the allegations or waiver of the right to be heard, as a person may deposit the amount for immediate release while retaining the right to contest the demand and seek refund - The order of confiscation, the consequential summary order in Form GST DRC-07 and the order of the FAA are set aside on this ground alone – The appeal is allowed by remand
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?