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2020 (2) TMI 338 - HC - GSTRelease of confiscated goods alongwith vehicle - e-way bill not generated - under-valuation - the petitioner has already deposited tax and penalty as per the provisions of section 129 of the Goods and Services Tax Act - HELD THAT:- We are convinced with the submissions of Mr.Sheth, as regards the legality and validity of the impugned order of confiscation in Form GST MOV-11 - this Writ Application is allowed, in part. The impugned order of confiscation, in Form GST MOV-11, is hereby quashed and set aside. The matter is remitted to the respondent No.2 for fresh consideration, so far as the issue of confiscation is concerned.
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