GST Order not sustainable if notices served upon truck driver instead of owner of goods or conveyance

Messrs Tanay Creation Through Prop. Tanay Mahavir Shah Vs State of Gujarat (Gujarat High Court)

The petitioner put the case before the Hon’ble Court that no opportunity was given before passing the order under section 129 and 130. The notices were served upon the truck driver instead of owner of the goods or owner of the conveyance. The case was held in favour of the petitioner on following grounds.

In the instant case, what is to be noticed glaringly is a complete absence of any notice

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