Wastepe India Private Limited Vs Commissioner (Uttarakhand High Court)
The Uttarakhand High Court examined a writ petition challenging an order dated 26.03.2026 passed under Section 130 of the GST Act, whereby the petitioner’s goods and vehicle were confiscated. The petitioner contended that the order was issued without providing an opportunity of personal hearing, in violation of statutory requirements. The revenue acknowledged that the impugned order did not indicate that any personal hearing was granted, although it argued that the petitioner’s written reply had been considered.
The Court observed that Section 130 of the GST Act mandates that no confiscation order can be passed without giving the affected person an opportunity of being heard. It held that mere consideration of a written reply does not satisfy this requirement. Since the impugned order lacked any indication of compliance with the mandatory hearing requirement, the Court found it legally unsustainable.
Accordingly, the Court quashed the confiscation order and remitted the matter back to the competent authority for fresh adjudication after providing the petitioner with an opportunity of hearing. The writ petition and all pending applications were disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. The instant writ petition has been filed challenging the order dated 26.03.2026 issued by respondent No. 2 under Section 130 of the Central / State GST Act confiscating the vehicle and the goods of the petitioner.
