Seizure order was set aside where no opportunity of being heard was given to assessee: Allahabad HC

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Section 129 of the Central Goods and Services Tax Act, 2017/Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit – Assessee claimed to be transporting ‘Pan masala’ from Delhi to Jharkhand – Goods were passing through State of U.P. being a transit State – It was a case of assessee that said goods were detained and reason was informed to it for detention was absence of Transit Declaration Form (TDF) – Assessee alleged that seizure order had been passed ex-parte though movement of goods from Delhi to Jharkhand was otherwise established on record, and, goods could not be detained or seized merely because TDF form had not been found;

Whether since assessee was not given any opportunity to show cause or give reply to allegation on which goods were seized and assessee had no notice or opportunity to explain his conduct with respect to discrepancy mentioned in seizure order, it was proper to set aside impugned seizure order and matter was to be remitted to proper officer – Held, yes

Citation: [2018] 91 taxmann.com 320 (Allahabad)