The final order of confiscation in Form MOV-11 has been passed by the concerned authority. Nothing further is required to be adjudicated in the present writ-application as the writ-application came to be virtually allowed by way of the aforesaid interim order.
Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing and setting aside detention order dated 31.8.2019 in Form GST MOV-6 and confiscation notice dated 31.8.2019 in Form GST MOV-10; directions to release truck along with the goods. The petitioner submitted that section 129 do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods. In the order dated 19th September 2019 passed by a Coordinate Bench, the respondent-authorities were directed to release truck along with the goods. The petitioner counsel submitted that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed.
Held that:- The Hon’ble High Court held that it shall be open for the applicants to challenge the order by preferring an appeal under Section 107 of the Act.
The final order of confiscation in Form MOV-11 has been passed by the concerned authority. Nothing further is required to be adjudicated in the present writ-application as the writ-application came to be virtually allowed by way of the aforesaid interim order.
Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing and setting aside detention order dated 31.8.2019 in Form GST MOV-6 and confiscation notice dated 31.8.2019 in Form GST MOV-10; directions to release truck along with the goods. The petitioner submitted that section 129 do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods. In the order dated 19th September 2019 passed by a Coordinate Bench, the respondent-authorities were directed to release truck along with the goods. The petitioner counsel submitted that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed.
Held that:- The Hon’ble High Court held that it shall be open for the applicants to challenge the order by preferring an appeal under Section 107 of the Act.