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2020 (10) TMI 104 - HC - GSTValidity of service of notice - Release of confiscated goods alongwith truck - service of notice issued in the Form GST MOV-10 calling upon the writ applicant to show-cause as to why the goods along with the vehicle seized under Section 129 of the Act should not be confiscated under Section 130 of the Act, 2017 - HELD THAT:- We need not delve much into the facts of this case as we are of the view that the final order of confiscation in Form GST MOV-11 is yet to be passed. We expect the writ applicant to appear before the authority and make good his case that the goods and the vehicle is not liable to be confiscated under Section 130 of the Act. Ultimately, if the show-cause notice in the Form GST MOV-10 is discharged, then that would be the end of the matter. However, in the event if final order of confiscation in the Form GST MOV-11 is passed, then the writ applicant will have the remedy of filing a statutory appeal under Section 107 of the Act. As on date, we are considering a limited question whether the goods and the conveyance should be ordered to be released subject to certain terms and conditions pending the confiscation proceedings. We are inclined to order release of the goods and the vehicle on the condition that the writ applicant shall deposit the amount of ₹ 06,64,000/- within a period of one week from the date of the receipt of the copy of this order with the concerned authority and shall also furnish Bank Guarantee of the amount of ₹ 18,44,634/-. If these two conditions are fulfilled, then the authority concerned shall immediately release the goods and the vehicle - Application disposed off.
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