Classification of Goods — The writ-applicant is seeking to challenge the legality and validity of the confiscation issued in Form GST-MOV-10, under Section 130 of the Act, 2017. Since the matter is at the stage of GST-MOV-10, the application preferred by the writ-applicant shall be treated as one in terms of Section 67(6) of the Act. Writ-application is disposed of with a direction to the State Tax Officer, to immediately look into the application, preferred by the writ-applicant and pass appropriate order, in accordance with law. — Universal Scrap And Metals Vs. State of Gujarat [2020] 21 TAXLOK.COM 059 (Gujarat)