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2019 (5) TMI 642 - HC - GSTRelease of seized goods - GSTN stated in the e-way bill etc. obtained fraudulently - Confiscation - HELD THAT:- On a perusal of the order of confiscation made under section 130 of the Goods and Services Tax Act, 2017 read with the relevant provisions of the State Goods and Services Tax Act/ integrated Goods and Services Tax Act, it is evident that the authority concerned has not applied its mind to the objections raised by the petitioner and has perfunctorily passed the impugned order confiscating the conveyance of the petitioner. The petitioner has made out a strong prima facie case for grant of interim relief. Issue Rule returnable on 19th June, 2019.
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