GST: Seizure of goods for alleged intention to evade tax without opportunity to taxpayer to explain his conduct is invalid

M/s M.K. Enterprises  v. State of U.P. & 3 Others (Allahabad High Court)

Assessee was not given any opportunity to show cause or give reply to the allegation on which goods had been seized on account of absence of Transit Declaration Form (TDF), it was held that as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, the said order passed u/s 129(1) and 129(3) of the UPGST Act shall be set aside.

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