2019 (10) TMI 359

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..... 9 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR MAULIK VAKHARIYA (6628) For The Respondent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Maulik Vakhariya, learned advocate for the pe .....

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..... ovided therein that within a period of three working days from the date of issue of the order in FORM GST MOV-02, the proper officer shall conclude the inspection proceedings, either by himself or through any other proper officer authorised in this behalf. It was pointed out that the circular further provides that on completion of the physical verification/inspection of the conveyance and the good .....

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..... d to issue a release order in FORM GST MOV-05 and allow the conveyance to move further. It was further submitted that in the present case without following the procedure as provided in the circular, after three days of intercepting the goods, FORM GST MOV-06 has been issued detaining the goods in question under section 129 of the Central Goods and Services Tax Act, 2017 and related statutes. .....

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