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    <title>Seven Days to Reply Cannot Amount to Same-Day Confiscation</title>
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    <description>GST confiscation procedure requires a real and reasonable hearing. Where Form GST MOV-10 allows seven days to reply, an authority cannot issue Form GST MOV-11 on the service date and rely on the absence of an immediate objection. Missing invoice or e-way bill for onward supply may warrant inquiry but does not remove statutory hearing protections. Later issuance of Form GST DRC-07 does not cure a prematurely made confiscation decision. Payment through Form GST DRC-03 to release detained goods and vehicle does not itself constitute admission, acquiescence, or waiver of the right to contest.</description>
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    <pubDate>Wed, 21 Oct 2026 08:38:51 +0530</pubDate>
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      <link>https://www.taxtmi.com/article/detailed?id=17605</link>
      <description>GST confiscation procedure requires a real and reasonable hearing. Where Form GST MOV-10 allows seven days to reply, an authority cannot issue Form GST MOV-11 on the service date and rely on the absence of an immediate objection. Missing invoice or e-way bill for onward supply may warrant inquiry but does not remove statutory hearing protections. Later issuance of Form GST DRC-07 does not cure a prematurely made confiscation decision. Payment through Form GST DRC-03 to release detained goods and vehicle does not itself constitute admission, acquiescence, or waiver of the right to contest.</description>
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