2019 (11) TMI 991

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..... uments and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods - HELD THAT:- Issue notice, returnable on 18th November, 2019. - R/SPECIAL CIVIL APPLICATION NO. 19970 of 2019 - - - Dated:- 15-11-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR. D K. PUJ (3836) For .....

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..... as submitted that despite the aforesaid position, the respondents have proceeded under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making false claim of ITC f .....

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