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2020 (2) TMI 433 - HC - GSTConfiscation of goods alongwith the conveyance - section 130 of CGST Act - HELD THAT:- Form GST MOV-10 has been issued, calling upon the writ-applicant to show cause why the goods in question and the conveyance used to transfer the goods, should not be confiscated under the provisions of Section 130 of the Central Goods and Service Tax Act, 2017 and why the penalty and fine shall not be recovered. As the matter is at the stage of show-cause notice, under Section 130 of the Act, 2017, the writ-applicant should appear before the authority and file an appropriate reply - So far as the release of the goods and the conveyance is concerned, it shall be open for the writ-applicant to prefer an application, under Section 67(6) of the Act, 2017, for provisional release.
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