The writ applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not. We may only say that if final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal. There is nothing further to be adjudicated in the present matter.
Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for directing the Respondent to release the Goods along with the Conveyance. The Coordinate Bench of this Court passed interim order on 1st October, 2019 by which it was directed that respondent to forthwith release the goods as well as the conveyance of the petitioner which has been detained under the order dated 21.09.2019, upon payment of the tax and penalty. The court observed that goods have already been released pursuant to the interim order passed by this Court and proceedings as on date, are at the stage of SCN under Section 130 of the Act, 2017.
Held that:- The Hon’ble High Court held that if final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then such final order may be challenged before the appellate authority by way of an appeal under Section 107 of the Act.
The writ applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not. We may only say that if final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal. There is nothing further to be adjudicated in the present matter.
Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for directing the Respondent to release the Goods along with the Conveyance. The Coordinate Bench of this Court passed interim order on 1st October, 2019 by which it was directed that respondent to forthwith release the goods as well as the conveyance of the petitioner which has been detained under the order dated 21.09.2019, upon payment of the tax and penalty. The court observed that goods have already been released pursuant to the interim order passed by this Court and proceedings as on date, are at the stage of SCN under Section 130 of the Act, 2017.
Held that:- The Hon’ble High Court held that if final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then such final order may be challenged before the appellate authority by way of an appeal under Section 107 of the Act.