The writ-applicant should appear before the authority concerned and participate in the confiscation proceedings, if ultimately any final order of confiscation is passed, it shall be open for the writ-applicant to prefer an appeal under Section107 of the Act.
Section 129 and 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing Form GST MOV10 and Form GST MOV-06; direct the respondent to release the goods and conveyance. The court observed that the applicant has been served with a SCN under Section130 and confiscated goods and vehicle u/s 130 on the ground that very same invoice and E-way bills were used multiple times to transport the goods. The applicant submitted that he has already deposited the amount towards the tax, penalty and fine in lieu of confiscation. The goods and the vehicle have been released.
Held that:- The Hon’ble High Court directed the applicant to appear before the authority concerned and participate in the confiscation proceedings. If any final order of confiscation is passed, it shall be open for the applicant to prefer an appeal under Section107 of the Act.
The writ-applicant should appear before the authority concerned and participate in the confiscation proceedings, if ultimately any final order of confiscation is passed, it shall be open for the writ-applicant to prefer an appeal under Section107 of the Act.
Section 129 and 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing Form GST MOV10 and Form GST MOV-06; direct the respondent to release the goods and conveyance. The court observed that the applicant has been served with a SCN under Section130 and confiscated goods and vehicle u/s 130 on the ground that very same invoice and E-way bills were used multiple times to transport the goods. The applicant submitted that he has already deposited the amount towards the tax, penalty and fine in lieu of confiscation. The goods and the vehicle have been released.
Held that:- The Hon’ble High Court directed the applicant to appear before the authority concerned and participate in the confiscation proceedings. If any final order of confiscation is passed, it shall be open for the applicant to prefer an appeal under Section107 of the Act.