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Since order in form GST MOV-11 has already been passed by the concerned authority, HC decline to interfere in the matter

Goods in Transit — In the instant case, GST MOV-11 has already been passed by the concerned authority. It is suggestive of the fact that the final order of confiscation of the goods and conveyance has been passed. Held that— In such circumstances, we decline to interfere in the matter. We relegate the writ applicant to prefer a statutory appeal under Section 107 of the G.S.T. Act before the appellate authority. We further clarify that pending the appeal that may be filed by the writ applicant, it shall also be open for the writ applicant to prefer an application under Section 67(6) of the Act for the provisional release of the goods upon execution of a bond and furnishing of a security or on payment of applicable tax, penalty and interest payable. — Shiv Agro Through Ashok kumar Kantibhai Patel Vs. State of Gujarat [2020] 24 TAXLOK.COM 008 (Gujarat)