Driver Reply Not Enough for GST Confiscation & Penalty: Uttarakhand HC

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 ...