Direction given to the Appellate Authority to complete the hearing of both the appeals and pass the final order by JANUARY 31, 2021.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The court in order dated 07.01.2019 has asked the respondent counsel to submit reply as to whether any appeal under Section 107 has been filed by the applicant against the final order of confiscation passed in the FORM GST MOV-11, if there is any appeal already preferred, then what is the status of such appeal. The respondent counsel submitted that applicants have preferred two appeals against the final order of confiscation passed in the FORM GST MOV-11. One Appeal pertained to the goods in question and the other Appeal pertained to the Vehicle. The applicant Counsel submitted that he has completed his arguments before the Appellate Authority in both the Appeals and now the matter is kept on January 22, 2021 to hear the Department.
Held that:- The Hon’ble High Court directed the Appellate Authority to pass the final order by 31 January, 2021. The Appellate Authority while deciding the Appeals to keep in mind the principles of law as explained by this Court in the case of Synergy Fertichem (P) Limited v. State of Gujarat in Special Civil Application No.4730/2019 and allied matters, decided on 23.12.2019 as well as the judgment rendered in the case of Insha Trading Co. v. State of Gujarat and Others in Special Civil Application No.16901/2019, decided on 18.10.2019.