Sitaram Roadways Vs State of Gujarat
Date: October 10, 2019
Subject Matter
No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard
Summary
1. Sub-section (4) thereof provides that no order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. In the present case, on a perusal of the documents annexed…
1. Mr. Trupesh Kathiriya, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents. 2. By this petition under article 226 of the Constitution of India the petitioner has challenged the order dated 24.8.2019 passed by the second respondent in Form GST MOV-11 whereby he has ordered confiscation of the conveyance as well as the goods contained therein. 3. Th…