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2021 (2) TMI 333 - GUJARAT HIGH COURTConfiscation of goods - appeal under Section 107 of the GST Act filed or not - status of such appeal, if any filed - any application under Section 67(6) of the Act for the provisional release of the goods, filed or not, pending the appeal - deposit of 10% of the total amount sought to be recovered under the Act, made or not - HELD THAT:- Today, when the matter is taken up for further hearing, Mr. Chintan Dave the learned Assistant Government Pleader appearing for the State respondents makes a statement that the writ applicants have preferred two appeals against the final order of confiscation passed in the FORM GST MOV-11. One Appeal is with respect to the goods in question and the other Appeal is with respect to the Vehicle in question. Matters remanded with a direction to the Appellate Authority to complete the hearing of both the appeals and pass the final order by JANUARY 31, 2021. We expect the Appellate Authority while deciding the Appeals to keep in mind the principles of law as explained by this Court in the case of Synergy Fertichem (P) Limited v. State of Gujarat [2019 (12) TMI 1213 - GUJARAT HIGH COURT] as well as the judgment rendered in the case of Insha Trading Co. v. State of Gujarat and Others [2019 (10) TMI 938 - GUJARAT HIGH COURT]. Application disposed off.
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