{"id":71917,"date":"2025-07-01T08:48:02","date_gmt":"2025-07-01T03:18:02","guid":{"rendered":""},"modified":"2025-07-01T08:48:02","modified_gmt":"2025-07-01T03:18:02","slug":"hc-sets-aside-confiscation-order-for-violating-section-130-4-cgst-act-due-to-denial-of-hearing-opportunity","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71917","title":{"rendered":"HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunity"},"content":{"rendered":"<p>HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunity<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89997\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunityCase-LawsGSTThe HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and viol<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71917","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71917"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71917\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}