SHREE PAMPAPATHY ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by the order of confiscation of goods conveyance and demand of penalty and fine passed under Sec. 130 of CGST Act, 2017 and MOV-11, dtd. 7/2/2023 in order No.27/2022-23 by respondent No.3, the petitioner has preferred this writ petition.

(2.) The petitioner being owner of certain goods was transporting the same from Mundgod, Uttara Kannada to Ongloe Prakasham, Andhra Pradesh. The goods and conveyance were seized near Ananthpur Bypass Toll Plaza, Ballari, proceedings were initiated and the impugned order has been passed under the provisions of Sec. 130 of the CGST Act.

(3.) The said order has been challenged on the ground that the same has been passed without affording proper opportunity of hearing to the petitioner and the same is in violation of Sec. 130(4) of the CGST Act, 2017 and in violation of the principles of natural justice and on other grounds.