Section 28(6) in The Gujarat Value Added Tax Act, 2003
(6)The authority referred to in sub-section (1) or sub-section (2) or, as the case may be, the Commissioner may, by order and far good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer for realizing any amount of the tax, interest or penalty payable by the dealer :Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
