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Validity of order of confiscation.

Confiscation of Goods — By way of writ application, the applicant challenged the impugned Notice in Form GST MOV-10  issued by the Respondent; and also sought directions to the respondents to forthwith release truck no.KA- 14-B-7993 along with the goods contained therein. The writ applicant availed the benefit of interim order and got the goods and the truck released, after making payment towards the tax and penalty. During pending of the writ application, a final order, in the Form GST MOV-11, came to be passed. Since the final order has been passed in the Form GST MOV-11, the writ applicant may avail the remedy of preferring an appeal under Section 107 of the Act before the appellate authority. — Jaylakshmi Agro Foods Vs. State of Gujarat [2020] 20 TAXLOK.COM 081 (Gujarat)