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Validity of order of confiscation of goods.

Goods in Transit — Writ Applicant stated that the order of confiscation is passed without any application of mind and not tenable in law as the notice for confiscation was issued on 22nd April, 2019, whereas, the order of confiscation came to be passed on 22th April, 2019. Thus, the final order of confiscation came to be passed on the very same date on which the notice was issued. The impugned order of confiscation in Form GST MOV-11 is quashed and set aside. The matter is remitted to the respondent for fresh consideration so far as the issue of confiscation is concerned. — Jai Jawan Jai Kisan Suppliers Vs. State of Gujarat [2020] 20 TAXLOK.COM 068 (Gujarat)