HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunity
Case-Laws
GST
The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted t
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