2020 (2) TMI 128 - HC - GST

Provisional release of confiscated goods alongwith conveyance - FORM-GST MOV-10 - HELD THAT - We are not inclined to interfere at this stage. Ultimately if a final order of confiscation is passed the same would be appealable under Section 107 of the Act. Application disposed off.

Summary

The Gujarat High Court dismissed the writ application challenging a show-cause notice under the CGST Act, 2017. The court stated that if a final confiscation order is issued, it can be appealed under Section 107 of the Act. The applicant was advised to file an application for provisional release of goods under Section 67(6) of the Act. The court disposed of the matter accordingly.