Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
Case-Laws
GST
Challenge to detention/confiscation proceedings under the CGST Act on the ground that no notice under s.129(3) was issued and the authority, without determining penalty under s.129, directly initiated confiscation under s.130 in Forms GST MOV-10 and MOV-11, was not adjudicated on merits in writ jurisdiction. The court directed the aggrieved party to file an appeal before the competent appellate authority, with liberty to raise all grounds taken in the writ, and required the appellate authority to decide the appeal on merits and examine the propriety of invoking MOV-10/MOV-11; if filed within 10 days, disposal was directed within 12 weeks – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =