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2020 (2) TMI 275 - GUJARAT HIGH COURTRelease of confiscated goods alongwith the truck - legality and validity of the order passed by the authority in the Form GST MOV-11. - interpretation of Sections 129 and 130 of the GST Act - HELD THAT:- As regards the legality and validity of the impugned order of confiscation in the Form GST MOV-11, the submissions of petitioner can be agreed upon. The impugned order of confiscation in Form GST MOV-11 is hereby quashed and set aside. The matter is remitted to the respondent No.2 for fresh consideration so far as the issue of confiscation is concerned - the writ application is allowed in part.
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