This direct the authority concerned to immediately look into the application filed by the writ application under Section 67(6) of the Act for the provisional release of the goods and the conveyance and pass an appropriate order in accordance with law
Section 130 of the CGST Act, 2017— Goods in Transit –-- The applicant prayed directions for setting aside the MOV-GST 10 and further direct the respondent to release goods and conveyance; further direct the respondent to release the goods and conveyance in view of the provisions of Section 67 (6) of the Act. The court observed that the applicant to file his reply to the SCN and appear before the authority in the confiscation proceedings.
Held that:- The Hon’ble High Court directed the respondent to look into the application of the applicant under Section 67(6) for the provisional release of the goods and the conveyance, within one week. Further the confiscation proceedings should be concluded with an appropriate order latest by 28.02.2021 after giving an adequate opportunity of hearing.