Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
Case-Laws
GST
Effective opportunity of hearing in confiscation proceedings requires the adjudicating authority to allow the full period granted for a written response. Issuing a notice, directing appearance on the same day, and passing a final confiscation order before expiry of that period makes the opportunity illusory and breaches natural justice. Payment to secure release of detained goods or conveyance does not amount to acquiescence, admission, or waiver of the right to submit a reply and obtain a personal hearing. The confiscation, consequential summary, and appellate orders were set aside, with fresh adjudication directed after permitting a supported written reply and personal hearing.
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