Case Law Details
Kiran Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court)
It appears that final order in Form MOV-11 has been passed. Thus, the truck has been ordered to be confiscated under the provisions of Section 130 of the CGST Act 2017.
As a final order of confiscation has been passed and the same being an appealable order, we relegate the writ applicant to file a statutory appeal as provided under Section 107 of the Act. Along with the appeal, it shall be open for the writ applicant to prefer a Miscellaneous Application under section 67(6) of the Act 2017 for provisional release of the vehicle pending the final disposal of the appeal.
We may only say that if any such application under section 67(6) of the Act is filed by the writ applicant, then the authority concerned shall look into the same at the earliest and pass an appropriate order in accordance with law. With the above, this writ application stands disposed of.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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