This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed.
Section 130 of the CGST Act, 2017— Goods In Transit —–The applicant who is a purchaser of the goods challenged detention of the goods. The court observed that the writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed against the seller of the goods. The respondent intimated that whereabouts of the seller are not known to the Department.
Held that:- The Hon’ble High Court held that the only remedy available for the writ applicant is to recover the amount paid, if any, to the seller in accordance with law.
This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed.
Section 130 of the CGST Act, 2017— Goods In Transit —–The applicant who is a purchaser of the goods challenged detention of the goods. The court observed that the writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed against the seller of the goods. The respondent intimated that whereabouts of the seller are not known to the Department.
Held that:- The Hon’ble High Court held that the only remedy available for the writ applicant is to recover the amount paid, if any, to the seller in accordance with law.