Gujarat HC Quashes GST Confiscation Order for Truck Without Notice to Owner

Lakshay Logistics Vs State of Gujarat (Gujarat High Court) Gujarat High Court quashed the GST MOV-11 confiscation order against M/s. Lakshay Logistics, noting that the transporter was never served with a proper show-cause notice. The case highlights the mandatory requirement under Section 130(4) of the GST Act to provide an opportunity of hearing before confiscation. Gujarat High Court recently set aside a confiscation order issued under the Central Goods and Services Tax (GST) Act, 2017, against M/s. Lakshay Logistics, a transportation firm. The court’s decision hinged on the fundamenta...