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During the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. This court relegates the writ applicant to avail the remedy of filing an appeal against the final order of confiscation.

Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing and setting aside detention order dated 31.8.2019 in Form GST MOV-6 and confiscation notice dated 31.8.2019 in Form GST MOV-10; directions to release truck along with the goods. The petitioner submitted that section 129 do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods. In the order dated 29th September 2019 passed by a Coordinate Bench, the respondent-authorities were directed to release truck along with the goods. The petitioner counsel submitted that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. Held that:- The Hon’ble High Court relegated the applicant to avail the remedy of filing an appeal against the final order of confiscation available to him under Section 107 of the Act.
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