GST Confiscation Order Quashed Due to Absence of Mandatory Personal Hearing

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 Cou...