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2021 (2) TMI 293 - HC - GSTSeizure of goods along with trucks - Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017 - HELD THAT:- This writ application with a direction to the respondent no. 2 to complete the proceedings initiated against the writ applicant under Section 132 of the Act, 2017. The writ applicant shall appear before the respondent no.2 as and when he receives the notice and shall make good his case for the purpose of getting the notice discharged - However in the event, if any final order in MOV-11 is passed, then, it would be open for the writ applicant to prefer an appeal against such order under Section 107 of the Act. Writ application disposed off.
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