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2021 (3) TMI 372 - GUJARAT HIGH COURTRelease of detained goods - goods in question were not accompanied by an invoice or eway bill during the course of transport - HELD THAT:- The matter is at the stage of MOV 10 i.e. the show cause notice as to why the goods should not be confiscated under Section 130 of the GST Act, 2017. As the goods have already been released pursuant to the interim order passed by this Court and the matter is at the stage of MOV 10, then we would not like to go into this matter any further. It is clarified that if, ultimately, any final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then it shall be open for the writ applicant to challenge such order by way of an appeal under Section 107 of the Act. Application disposed off.
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