https://www.taxtmi.com/caselaws?id=391895 A confiscation order under GST law must record reasons and show meaningful consideration of the taxpayer's objections before it can be sustained. Where the authority acted perfunctorily, failed to address the objections, and did not reflect reasoned application of mind despite production of invoice and e-way bill, the order was found unsustainable. The Gujarat HC therefore quashed the confiscation order under Section 130 of the Gujarat GST Act, while reserving liberty for the authority to proceed afresh in accordance with law if material emerges against the taxpayer. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391895 A confiscation order under GST law must record reasons and show meaningful consideration of the taxpayer's objections before it can be sustained. Where the authority acted perfunctorily, failed to address the objections, and did not reflect reasoned application of mind despite production of invoice and e-way bill, the order was found unsustainable. The Gujarat HC therefore quashed the confiscation order under Section 130 of the Gujarat GST Act, while reserving liberty for the authority to proceed afresh in accordance with law if material emerges against the taxpayer. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391895