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Release of goods and vehicle detained u/s 129 and 130 of CGST Act

Goods in Transit — The writ-applicant seeks to challenge the notice issued in the form GST MOV-10 for the confiscation of goods and conveyance with levy of penalty & fine under Section 130 of the Act. By virtue of the order of this Court dated 23rd May 2019, the truck as well as the goods have been released. Held that— So far as the notice in the form GST MOV-10 is concerned, the writ-applicant shall appear before the authority concerned and make good his case that the notice deserves to be discharged. — Devasya Industries, Proprietor Kokilaben Sureshkumar Patel Vs. State of Gujarat [2020] 21 TAXLOK.COM 117 (Gujarat)