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Validity of order issued u/s 130 for confiscation of goods.

Goods in Transit — A show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. Writ Application disposed of observing that as the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GST-MOV-10 deserves to be discharged. — JMK Solar Energies Pvt. Ltd. Thru. Mansukhbhai Devsibhai Nakumbha Vs. State of Gujarat [2020] 21 TAXLOK.COM 005 (Gujarat)