https://www.taxtmi.com/caselaws?id=415153 Confiscation of a conveyance under GST requires a valid show cause notice and a meaningful opportunity of hearing because the action has serious civil consequences. The Form GST MOV-10 notice was defective, as it fixed an appearance date earlier than the date of the notice, making it misleading and depriving the noticee of an effective chance to respond. The record also did not show that a proper hearing was granted before the confiscation order. As the statutory safeguard and principles of natural justice were not complied with, the confiscation order and appellate order were liable to be quashed, leaving the department free to proceed afresh in accordance with law. en-us Mon, 15 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415153 Confiscation of a conveyance under GST requires a valid show cause notice and a meaningful opportunity of hearing because the action has serious civil consequences. The Form GST MOV-10 notice was defective, as it fixed an appearance date earlier than the date of the notice, making it misleading and depriving the noticee of an effective chance to respond. The record also did not show that a proper hearing was granted before the confiscation order. As the statutory safeguard and principles of natural justice were not complied with, the confiscation order and appellate order were liable to be quashed, leaving the department free to proceed afresh in accordance with law. Case-Laws GST Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415153