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2019 (12) TMI 93

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..... f confiscation thereunder is contrary to the scheme of the CGST Act - HELD THAT:- Issue notice, returnable 04th December, 2019. - R/Special Civil Application No. 20931 of 2019 - Dated:- 27-11-2019 - HONOURABLE MS.JUSTICE HARSHA DEVANI AND HONOURABLE MS. JUSTICE SANGEETA K. VISHEN MR CHETAN K PANDYA (1973) FOR THE PETITIONER(S) ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) FOR THE RESPONDENT(S) .....

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..... rm GST MOV-07 and it is only if the petitioner does not pay the amount of fine and penalty, that section 130 of the Central Goods and Services Tax Act, 2017 / Gujarat Goods and Services Tax Act, 2017 can be invoked. 4.It was submitted that in this case after issuing the order in Form GST MOV-06, resort has been made to provisions of section 130 of the Central Goods and Services Tax Act, 2017 (here .....

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