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Since no opportunity of hearing was given by the authority concerned to the writ applicant to meet with the notice issued in Form GST MOV-10, order of confiscation is hereby quashed and set aside.

Section 130 of the CGST Act, 2017 — Goods in Transit – The petitioner prayed for a direction to the Respondent to quash and set aside the order of confiscation issued in GST MOV-11 dated 25.07.2020; to set aside the detention notices/orders in GST MOV-06 dated 14.07.2020; pending admission, hearing and final disposal of this petition, the respondent may be directed to forthwith release the seized goods along with truck on payment of appropriate Tax, Penalty & fine already made. The respondent during detention noticed that the owner/driver/person in charge of the goods conveyance has not tendered any documents for the goods in movement and tendered defective documents which needed further verification. A show-cause notice was issued in Form GST MOV-10 for confiscation of goods and the conveyance under Section 130. The court observed that before the applicant could respond to the notice issued, the final order of confiscation in Form GST MOV-11 came to be passed on the very same date. Held that:- The Hon’ble High Court allowed writ application and quashed and set aside the impugned order of confiscation issued in Form GST MOV-11 dated 25th July, 2020.
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