Gajanand Granite. Vs Office of State Tax Officer (Uttarakhand High Court)
Mere reliance on the reply of the driver of the vehicle in order to process confiscation and imposition of fine & penalty contrary to Section 130 of the CGST Act: Uttarakhand HC
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite v. Office of State Tax Officer, Dehradun [Writ Petition (M/B) No. 358 of 2025, dated June 12, 2025] held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
Gajanand Granite (“the Petitioner”) is a consignor whose goods were being transported by a lorry when the same was intercepted by the GST authorities. The State Tax Officer (“the Respondent”) intercepted the lorry carrying the goods, inspected the documents, issued a show cause notice, and proceeded to pass an order of confiscation of goods along with imposition of fine and penalty, all on the same day. The reply to the said notice was given by the driver of the vehicle.
