TMI Blog2021 (12) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... r the adjudication has been finally made by the concerned officer or is it a Mobile Squad Officer, who has on the spot decided the issue. Issue Notice, keeping the right of the respondent open of agitating the issue of alternative remedy, making it returnable on 09.12.2021. - R/SPECIAL CIVIL APPLICATION NO. 17128 of 2021 - - - Dated:- 24-11-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 and the statement of the driver was recorded. The goods and the conveyance were accompanied by E-way Bills and Invoices, however doubting the genuineness of the cosigner and consignee both, the detention order was passed in form GST MOV-06 under Section 129(1) of the CGST Act read with Section 20 of the Integrated Goods and Service Tax Act. 4. The show cause notice for confiscation was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice U/s. 130 of the CGST Act dated 24.07.2021 issued by the respondent No.2 in the interest of justice; (D) Your Lordships may be pleased to quash and set aside the Order of Confiscation of goods and conveyance and demand of tax, fine and penalty passed by the respondent No.2 dated 11.08.2021 in the interest of justice; (E) Pending admission, hearing and final disposal of this petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deemed fit and proper in the interest of justice. 6. We have heard the learned advocate, Mr.Jigar Dave appearing for the petitioner and learned AGP, Ms.Maithili Mehta for the respondent-State on an advanced copy. According to her, the appeal is permissible under the law and the order of confiscation since has been filed, let the petitioner take recourse to the provision of appeal. 7. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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