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Validity of order of confiscation issued u/s 130 of CGST Act.

Confiscation of Goods — By way of writ application, the applicant challenged the impugned order of detention passed by the respondent under Section 129(1) of the GST Act of the goods and conveyance bearing Truck No.RJ- 19-GF-6225 as well as the notice issued for confiscation of goods or conveyance and levy of penalty under Section 130 of the GST Act. The writ applicant availed the benefit of interim order and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central Goods and Services Act, 2017. The proceedings shall go ahead in accordance with law. — Vishnukumar Shivkumar A Proprietor Firm Through Proprietor Shivkumar Deshraj Agarwal Vs. State of Gujarat [2020] 20 TAXLOK.COM 010 (Gujarat)