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Legality and validity of order issued for confiscation of goods.

Goods in Transit — The writ applicant availed the benefit of the interm-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central Goods and Services Act, 2017. The proceedings shall go ahead in accordance with law. Held that— It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State of Gujarat It is now for the applicant to make good his case that the show cause notice, issued in GST MOV- 10, deserves to be discharged. — Bhagwati Kiran Store Vs. State of Gujarat [2020] 20 TAXLOK.COM 158 (Gujarat)