https://www.taxtmi.com/caselaws?id=789528 An order of confiscation under Section 130 of the Central/State GST Act cannot be sustained unless the affected person is afforded an opportunity of hearing. Consideration of a written reply alone does not satisfy the statutory requirement of hearing, and an order that discloses no such hearing fails the mandate of natural justice. The confiscation order was therefore quashed, and the matter was remitted for fresh decision after granting the petitioner an opportunity of being heard. en-us Mon, 06 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789528 An order of confiscation under Section 130 of the Central/State GST Act cannot be sustained unless the affected person is afforded an opportunity of hearing. Consideration of a written reply alone does not satisfy the statutory requirement of hearing, and an order that discloses no such hearing fails the mandate of natural justice. The confiscation order was therefore quashed, and the matter was remitted for fresh decision after granting the petitioner an opportunity of being heard. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789528