Confiscation of Goods and Vehicle Requires Reasoning u/s 130 CGST Act; Lack of Reasons Suggests Invalid Decision.

Confiscation of Goods and Vehicle Requires Reasoning u/s 130 CGST Act; Lack of Reasons Suggests Invalid Decision. https://www.taxtmi.com/highlights?id=55158 Confiscation of goods alongwith vehicle - Section 130 of the CGST Act - As is well settled in law, the absence of reasons by an adjudicating authority in the order passed by him would suggest a non application of mind by the adjudicating authority and the presumption to be drawn by the reviewing court is that the adjudicating authority did not have any reason to give. - HC en-us Wed, 14 Oct 2020 13:27:30 +0530 Wed, 14 Oct 2020 13:27:30 +0530 TaxTMI RSS Generator Confiscation of Goods and Vehicle Requires Reasoning u/s 130 CGST Act; Lack of Reasons Suggests Invalid Decision. https://www.taxtmi.com/highlights?id=55158 Confiscation of goods alongwith vehicle - Section 130 of the CGST Act - As is well settled in law, the absence of reasons by an adjudicating authority in the order passed by him would suggest a non application of mind by the adjudicating authority and the presumption to be drawn by the reviewing court is that the adjudicating authority did not have any reason to give. - HC Highlights GST Wed, 14 Oct 2020 13:27:30 +0530 https://www.taxtmi.com/highlights?id=55158