HC: Fixation of confiscation/demand order on truck ‘failure of natural justice’, quashes orders

Allahabad HC sets aside order of confiscation of goods under section 130 of UPGST Act as well as order in FORM MOV-09 [Order of demand, tax, and penalty related to goods] served through fixation on Petitioner’s truck, on ground of “failure of natural justice”; Petitioner submitted that - (i) service on driver or a fixation of the copy of order on the truck is not one of the methods provided in section 169 of the UPGST Act (ii) thus, it is clear that the orders were neve...