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As the final order of confiscation in Form GST MOV 11 has already been passed, this court would not like to examine the legality and validity of the same as a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant.

Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing and setting impugned order in Form GST MOV–11 dated 10.6.2019 and further directing the Respondent to release the Goods along with the Conveyance. The applicant submitted that against the amount computed in the order of confiscation made under Section 130 of the Act, he has already deposited an amount of Rs. 2,67,236/- with the respondents. The Coordinate Bench of this Court passed interim order on 27th September 2019 by which it was directed that respondent to forthwith release the goods as well as the conveyance of the petitioner. The petitioner was also directed to file an undertaking before court that he shall pay the differential amount in case he fails in the petition/proceedings under Section 130 of the Act. The court observed that final order of confiscation in Form GST MOV 11 has already been passed and a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant. Held that:- The Hon’ble High Court permitted the writ applicant to prefer an appeal under Section 107 of the Act within a period of thirty days. If the writ applicant fails in appeal, then, as observed by the Coordinate Bench, the differential amount will have to be paid by the writ applicant.
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