https://www.taxtmi.com/caselaws?id=773988 An order of confiscation, fine and penalty under the CGST Act cannot be sustained if passed on the same day as interception without affording the person concerned an effective opportunity of hearing. Section 130(4) requires that no confiscation or penalty order be issued without such hearing, and the procedure followed here breached that statutory safeguard and was arbitrary. The confiscation and penalty order was therefore set aside, and the matter was remitted to the competent authority to restart proceedings from the stage of issuance of show-cause notice. en-us Thu, 12 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773988 An order of confiscation, fine and penalty under the CGST Act cannot be sustained if passed on the same day as interception without affording the person concerned an effective opportunity of hearing. Section 130(4) requires that no confiscation or penalty order be issued without such hearing, and the procedure followed here breached that statutory safeguard and was arbitrary. The confiscation and penalty order was therefore set aside, and the matter was remitted to the competent authority to restart proceedings from the stage of issuance of show-cause notice. Case-Laws GST Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773988