Natural justice bars GST confiscation without hearing; written reply alone is insufficient and the order was quashed.

An order of confiscation under Section 130 of the Central/State GST Act cannot be sustained unless the affected person is afforded an opportunity of hearing. Consideration of a written reply alone does not satisfy the statutory requirement of hearing, and an order that discloses no such hearing fails the mandate of natural justice. The confiscation order was therefore quashed, and the matter was remitted for fresh decision after granting the petitioner an opportunity of being heard.

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Issues: Whether an order of confiscation under Section 130 of the Central / State Goods and Services Tax Act could be sustained when the affected person was not given an opportunity of hearing.

Analysis: The statutory scheme requires that no confiscation of goods or conveyance be ordered without affording the person concerned an opportunity of being heard. Mere consideration of a written reply does not satisfy this requirement. Where the order discloses no hearing, the mandate of natural justice is not complied with.

Conclusion: The confiscation order could not be sustained for want of hearing. It was quashed and the matter was remitted for a fresh decision after affording the petitioner an opportunity of hearing.

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