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2021 (2) TMI 238 - HC - GSTConfiscation of the goods and conveyance - section 129 of the CGST Act, 2017 - HELD THAT:- The writ-applicant has been served with a show-cause notice under Section130 of the Act calling upon him to show-cause as to why the goods and conveyance should not be confiscated for the alleged contravention. One of the grounds for the issue of notice in Form GST MOV-10 is that the very same invoice and E-way bills were used multiple times to transport the goods. The writ-applicant should now appear before the authority concerned and participate in the confiscation proceedings - this writ-application stands disposed of.
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