2018 (9) TMI 542

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..... :- In the facts of the present case, it appears that, the petitioner as the owner was well aware of the confiscation proceedings. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings - it cannot be said that, the petitioner was without any notice of the confiscation proceedings. The order emanating out of the confiscation proc .....

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..... The order passed for confiscation, therefore, is without any basis. He refers to Section 130(2) of the Central Goods and Services Tax Act, 2017 in support of his contention. Learned Additional Advocate General appearing for the respondents submits that, the present writ petition is the third one in respect of the self‐same confiscation proceedings. The order in original has since been pas .....

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..... ore the Writ Court claiming that, the proceedings stand vitiated by lack of notice to the petitioner. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings. In such circumstances, it cannot be said that, the petitioner was without any notice of the confiscation proceedings. The order emanating out of the confiscation proceed .....

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