GST Confiscation Order Not Invalid Without Express Conveyance Reference

Asgar Ali Vs Union of India (Kerala High Court)

Kerala High Court has ruled that the mere absence of an express reference to the “conveyance” in a confiscation order under Section 130 of the CGST Act does not automatically exclude the vehicle from confiscation, particularly when the show cause notice proposed such action. The court’s decision came in the case of Asgar Ali vs. Union of India, where the petitioner, a truck owner, challenged a confiscation order, arguing that his vehicle was not specifically included

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