TMI Blog2021 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of confiscation of the goods and the vehicles. The writ-applicants shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicants will have the remedy to file an appeal under Section 107 of the Act. This writ-application stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t about 3:15 a.m. on 17.04.2019 as well as the notice dated 17.4.2019 issued by the respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act as the said actions of the respondent no.2 are absolutely illegal, unlawful, contrary to the facts and evidence on record, violative of principles of natural justice and against the provisions of the Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned advocate for the petitioner and Mr. Kamal Trivedi, learned Advocate General with Dr. Venugopal Patel, learned Assistant Government Pleader for the respondents-State. 2. Having regard to the submissions advanced by the learned advocates for the respective parties, by way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Direct service today is permitted. 4. The plain reading of the order dated 16.05.2019 would indicate that the goods and the conveyance have been ordered to be released. The matter is at the stage of MOV-10. We expect the writ-applicants now to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. The writ-applicants shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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