HC : Quashes confiscation order alleging bill trading without considering assessee's objection, tax/penalty quantification

HC sets aside confiscation of goods and vehicle by Revenue in Form GST VIG- 10 u/s 130(1), (2) and 122 (1)(ii) and (iv) of CGST Act, 2017 absentconsideration of assessee’s objection and quantification of tax/penalty; Notes assessee’s submission that Revenue came to a unilateral presumption that  consignor is indulging in bill trading and detained goods & vehicle illegally in violation of procedure clarified by Govt.; Remarks “It is well settled law that unless ...