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2020 (2) TMI 493 - GUJARAT HIGH COURTLevy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - requisite amount already paid - validity of SCN - HELD THAT:- Pursuant to the notice issued under Section 129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GST MOV-10 deserves to be discharged - Application disposed off.
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