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Legality and validity of order issued u/s 130 of CGST Act in respect of confiscation of goods.

Goods in Transit — The writ applicant availed the benefit of the interim-order 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 CGST Act, 2017. The proceedings shall go ahead in accordance with law. 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. With such observations, writ application disposed of. — Hanuman Trading Co. Through Proprietor Sandip Kumar Vs. State of Gujarat [2020] 21 TAXLOK.COM 038 (Gujarat)