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2021 (2) TMI 237 - HC - GSTConfiscation of goods or conveyance and levy of penalty under Section 130 of the GST Act - Section 129(1) of the GST Act - HELD THAT:- It is expected that the writ-applicant now to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section 107 of the Act. This writ-application stands disposed of.
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