Confiscation of Goods and Vehicle Requires Reasoning u/s 130 CGST Act; Lack of Reasons Suggests Invalid Decision.

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....Confiscation of goods alongwith vehicle - Section 130 of the CGST Act - As is well settled in law, the absence of reasons by an adjudicating authority in the order passed by him would suggest a non application of mind by the adjudicating authority and the presumption to be drawn by the reviewing court is that the adjudicating authority did not have any reason to give. - HC....