TMI Blog2020 (3) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... which the final order in Form GST-MOV-11 has been passed - In such circumstances, the writ-applicant are directed to prefer an appeal, against such order, under Section 107 of the Act, 2017. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 20021 of 2019 - - - Dated:- 26-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR.D K.PUJ FOR T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record, violative of principles of natural justice and against the provisions of the Act and Rules framed thereunder. B. During the admission, hearing and final disposal of the present Petition, the Hon ble Court may be pleased to grant an interim relief directing the respondent No.2 to release the goods and coveyance in question forthwith on any terms and conditions as may be fixed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the goods in question. It was 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 billin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents. 2. Having regard to the fact that the petitioner has already paid the amount of ₹ 1,85,248/, which is more than the amount of fine in lieu of confiscation in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act, 2017, the respondents are directed to forthw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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