GST confiscation under Section 130 for missing invoice and e-way bill; Gujarat HC issued notice.

Confiscation proceedings under Section 130 of the Gujarat Goods and Services Tax Act, 2017 were questioned on the basis that the stated grievance was non-production of the invoice and e-way bill. The Gujarat HC considered whether such circumstances could sustain confiscation action and found the matter fit for notice. Notice was issued returnable on 7 May 2025, with direct service through email permitted.

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Issues: Whether the confiscation proceedings under Section 130 of the Gujarat Goods and Services Tax Act, 2017 could be sustained when the stated grievance was non-production of invoice and e-way bill, and whether the matter warranted notice.

Outcome: Notice issued returnable on 7 May 2025; direct service through email permitted.

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