GST: Dept should have awaited outcome of challenge made to search by petitioner before passing confiscation order

Rimjhim Ispat Limited Vs State Of U.P. (Allahabad High Court) Coming to the question of the validity of the confiscation order passed under Section 130 of the UPGST Act and challenged by the petitioner by means of an amendment application filed. The perusal of the said confiscation order (Annexure-10 to the writ petition) reveals that the said order has been passed ex parte, it is observed in the said order that notices were sent to the petitioner, however, initially the petitioner took a stand that the matter is pending with regard to the validity of the search and seizure before the High Cou...