<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (1) TMI 99 - GUJARAT HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=402507</link>
    <description>The court allowed the petition challenging the detention order, confiscation notice, and order of confiscation under the GST Act. It was found that the owner of the conveyance was not given an opportunity to be heard as required by Section 130(4) of the GST Act, rendering the confiscation order invalid due to lack of due process. The court quashed the order of confiscation, remanding the matter for a fresh order following proper legal procedures and ensuring all concerned parties have the opportunity to be heard. The decision did not address the validity of the notice or detention order.</description>
    <language>en-us</language>
    <pubDate>Fri, 23 Oct 2020 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 22 Mar 2025 11:29:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=632042" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (1) TMI 99 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402507</link>
      <description>The court allowed the petition challenging the detention order, confiscation notice, and order of confiscation under the GST Act. It was found that the owner of the conveyance was not given an opportunity to be heard as required by Section 130(4) of the GST Act, rendering the confiscation order invalid due to lack of due process. The court quashed the order of confiscation, remanding the matter for a fresh order following proper legal procedures and ensuring all concerned parties have the opportunity to be heard. The decision did not address the validity of the notice or detention order.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 23 Oct 2020 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=402507</guid>
    </item>
  </channel>
</rss>