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GST Confiscation Order Set Aside for Lack of Jurisdiction and Fair Hearing
Case Law Details
- Case Name
- Ankit Automobiles Vs Assistant Commissioner (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Ankit Automobiles Vs Assistant Commissioner (Allahabad High Court)
Summary: The petitioner challenged the order dated 03.02.2025 passed by the Assistant Commissioner on the basis of a show cause notice issued on 03.08.2022. The dispute arose from the seizure of goods valued at ₹8,49,846 on 07.02.2022 under the CGST Act, 2017 and the UPGST Act, 2017. The show cause notice proposed several actions, including confiscation of the seized goods under Section 130(1)(i), (ii), and (iv) of both Acts; imposition of redemption fine under Section 130(2); imposition of penalties under Se...
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