GST Confiscation Order Can’t Be Issued Without a Fair Hearing U/S 130, Uttarakhand HC Quashes Order | Biz Flow Kit
The Uttarakhand High Court stated that a GST confiscation order could not be issued without allotting the taxpayer a fair chance of hearing, since the same practice is acknowledged as a breach of Section 130 of the GST Act. Therefore, the GST order was set aside.
The GST authorities confiscated the goods and vehicles of the applicant, Wastepe India Private Limited, through an order dated March 26, 2026, passed u/s 130 of the Central / State GST Act.
The applicant mentioned that there was no chance of a personal hearing being provided before issuing the impugned order of confiscation, which is unfair as per the GST law.
The tax authorities considered that the confiscation order did not cite any personal hearing being provided to the applicant. But the impugned order was issued post-acknowledging the written response of the applicant.
After analysing the claims from both sides, it was mentioned that only reviewing a written response does not fulfil the requirement of granting a proper hearing. The tax authorities should grant a chance of a personal hearing to the applicant before issuing a confiscation order.
Read Also: Kerala HC: Confiscated Goods Under GST Can Be Returned if Not Auctioned
The HC mentioned that the practice is acknowledged as a breach of the provisions of Section 130 of the GST Act. The Court, acknowledging it, set aside the impugned confiscated order on March 26, 2026, and sent the case back to the GST authorities for fresh consideration only after furnishing the applicant a fair hearing.
| Case Title | M/s Wastepe India Private Limited Vs. Commissioner SGST |
| Citation | Writ Petition (M/B) No. 222 of 2026 |
| Counsel for the Petitioner | Sri Rohit Arora |
| Counsel for the Respondents | Ms. Puja Banga |
| Uttarakhand High Court | Read Order |
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