Reasonable hearing in GST confiscation proceedings required; same-day appearance and order vitiated the confiscation order.

A confiscation order in Form GST MOV-11 was treated as unsustainable where the noticee was directed to appear on the same date on which the order was passed, leaving no real opportunity of hearing before confiscation proceedings under the GST law. The denial of reasonable hearing vitiated the order, so it was quashed and the matter remitted for fresh adjudication after proper notice and hearing. The merits of the dispute were left open for reconsideration by the authority.

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Issues: Whether the confiscation order passed in Form GST MOV-11 was sustainable when the writ applicant was directed to appear on the same date on which the order was passed, thereby denying a reasonable opportunity of hearing before confiscation proceedings under section 130 of the GST law.

Analysis: The order recited that the writ applicant was called upon to appear on 05.04.2019 at 11.00 a.m., yet the confiscation order was passed on the very same day. The Court treated this as a denial of reasonable opportunity of hearing and found that the impugned confiscation order could not be sustained on that ground. The matter was therefore sent back for fresh adjudication after issuance of notice and hearing to the writ applicant.

Conclusion: The confiscation order was quashed and set aside, and the matter was remitted for fresh adjudication after granting an opportunity of hearing.

Final Conclusion: The writ petition succeeded to the extent that the confiscation order was invalidated for breach of hearing requirements, but the dispute on merits was left open for reconsideration by the authority.

Ratio Decidendi: A confiscation order passed on the same date fixed for the noticee's appearance, without a real opportunity of hearing, is vitiated for breach of the requirement of reasonable hearing and cannot be sustained.

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