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2020 (2) TMI 432 - HC - GSTConfiscation of goods - goods alongwith the vehicle have been released already - section 129 and 130 of CGST Act - 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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