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2020 (2) TMI 1299 - HC - GSTConfiscation of goods - Section 130 of the Central/Gujarat Goods and Services Tax Act, 2017 - It is the case of the writ-applicant that the goods and the conveyance came to be detained and seized by the GST Authorities on the premise that the goods were being transported in contravention of the Act and Rules - HELD THAT:- As the matter is at the stage of GST-MOV-10, we would not like to enter into the merits of the matter. The first concern for the writ-applicant should be to get the goods released - Since the matter is at the stage of GST-MOV-10, the application preferred by the writ-applicant [Annexure-I, Page No.44 of the paper-book] shall be treated as one in terms of Section 67(6) of the Act. This writ-application with a direction to the State Tax Officer, Morbi Squad, Enforcement, Division-9, Bhavnagar to immediately look into the application, preferred by the writ-applicant and pass appropriate order, in accordance with law - Let this exercise be undertaken and complied within a period of one week from the date of receipt of the writ of this order.
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