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Validity of order issued u/s 130 for confiscation of goods.

Goods in Transit — Writ Applicant challenged the order of detention passed under Section 129(1) of the GST Act of the goods and conveyance as well as the notice issued for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act. Writ Application disposed of observing that 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. — Moon Traders Through Harshadkumar Bhogilal Raval Vs. State of Gujarat [2020] 21 TAXLOK.COM 047 (Gujarat)