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2020 (2) TMI 492 - GUJARAT HIGH COURTLevy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - service of SCN - goods along with truck were already released as per interim-relief- HELD THAT:- Persuing the present writ application, a final order, in the Form GST MOV-11, came to be passed. However, according to the writ applicant, at no point of time such order was served upon him. As on date also, the writ-applicant has not been able to go through the contents of such order, as he has not received the same. However, such order passed in the Form GST MOV-11, is available now on record at page No.45 of the petition - Since the final order has been passed in the Form GST MOV-11, we relegate the writ applicant to avail the remedy of preferring an appeal under Section 107 of the Act before the appellate authority. Application disposed off.
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