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2021 (3) TMI 374 - GUJARAT HIGH COURTRelease of seized goods - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Pursuant to the interim order passed by this Court referred to above, the goods have been released. The matter is at the stage of MOV 10 i.e. at the stage of show cause notice for the purpose of confiscation of the goods. The learned counsel appearing for the writ applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not. We may only say that if, final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal under Section 107 of the Act. There is nothing further to be adjudicated in the present matter - Application disposed off.
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