2019 (11) TMI 991

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..... ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Kavi Patel, learned advocate for Mr. D.K. Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of verification. By an order made in Form GST-MOV-03, the time for inspecti .....

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..... ion 130 of the CGST Act confiscating the goods and the vehicle in question. 2. It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, issue notice, returnable on 18th November, 2019. .....

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