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2020 (9) TMI 207 - GUJARAT HIGH COURTConfiscation of goods and conveyance - Final order of confiscation - Form GST MOV-11 - principles of natural justice - HELD THAT:- It appears that the writ applicant was not given any opportunity of hearing before the final order in Form GST MOV-11 came to be passed. Matter remitted to the respondent No.3 so as to give an opportunity to the writ applicant to make good his case why the goods and conveyance are not liable to be confiscated under Section 130 of the GST Act, 2017.
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