TMI Blog2020 (2) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. As the matter is now at the stage of MOV-10, the writ-applicant shall app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Goods and Services Tax Act, 2017. (b) To hold and declare that the impugned notice u/s.130 issued by the Respondent No.2 as illegal, and contrary to the provisions of the Central Goods and Services Tax Act, 2017. (c) In the meantime, as an interim measure confiscated goods in alongwith the vehicle No.GJ03AX9840 by the respondent No.2 are required to released from the dentetion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner's right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate reply to make good his case that the notice issued in GST MOV-10 deserves to be discharged. It shall be open for the writ-applicant to place reliance on the recent pronouncement of this Court in the case of Synergy Fertichem Pvt. Ltd Vs. State of Gujarat [Special Civil Application No.4730 of 2019]. 5. With the above, this writ-application stands disposed of. Direct service is permi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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