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Legality and validity of order issued for confiscation of goods.

Goods in Transit — The writ applicant availed the benefit of the interim-order passed by this Court 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.

Held that :- It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State of Gujarat [Special Civil Application No.4730 of 2019]. It shall be open for the writ applicant to rely on the observations made by this Court in paragraph Nos.99 to 104 of the said judgment.

It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV-10, deserves to be discharged. — Siddhbali Stone Gallery Vs. State of Gujarat [2020] 22 TAXLOK.COM 038 (Gujarat)