Court Rules Confiscation Invalid Under GST Act Sec. 130(4) for Lack of Hearing Opportunity for Conveyance Owner.

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....Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance. In the present case, we do not find any notice affording opportunity of hearing to the owner of the conveyance. As such the impugned order of confiscation would be in violation of Section 130(4) of the GST Act. The order of confiscation would be without affording due opportunity of hearing. - Matter restored back - HC....