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Issuing of notice u/s 130 of CGST Act and passing an order of confiscation is not valid where no discrepany was found during the course of physical verification.

Goods in Transit — Form GST MOV-02 came to be issued for physical verification and a physical verification report in Form GST MOV-04 came to be issued which indicates that no discrepancy was found during the course of physical verification.  After issuing the order in Form GST MOV-06, resort has been made to provisions of section 130 of the Act, 2017 by issuing a notice in Form GST MOV-10 which is followed by an order of confiscation of goods and conveyance in Form GST MOV-11. Issuing notice under section 130 of the Act and passing an order of confiscation thereunder is contrary to the scheme of the CGST Act. Issue notice. — Aashiward Marketing Through Proprietor Saif Tanveer Vs. State of Gujarat [2019] 18 TAXLOK.COM 075 (Gujarat)