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Confiscation order in Form MOV-11 is not valid without giving reasonable opportunity of being heard to assessee

Goods in Transit — It is the case of the writapplicants that the goods were accompanied by tax invoice, LR etc., however, the Eway Bill could not be produced at the time of seizure of the goods. The failure on the part of the driver of the conveyance in producing the E-way bill ultimately led to proceedings under Section 129 of the Act, and thereafter, the confiscation proceedings. As on date, the subject matter of challenge is the final order of confiscation passed by the authority concerned in the FORM GST MOV-11. Held that— Our attention has been drawn to the impugned notice more particularly, Page No.30 of the paperbook. It is evident from the Paragraph No.7 therein that the writapplicant was directed to appear before the authority concerned on 05.04.2019 at 11.00 a.m. Despite the same, the impugned order came to be passed on the very same day i.e. 05.04.2019 on which the writapplicant was supposed to remain present for the purpose of hearing. On this short ground alone, we are inclined to quash the impugned order of confiscation passed by the authority concerned in Form GST MOV-11. — Mahalaxmi Rexine And Metal Traders Vs. State Tax Officer (2) [2020] 21 TAXLOK.COM 116 (Gujarat)

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