Case Law Details
Shahil Traders Vs State of Gujarat (Gujarat High Court)
The learned advocate, appearing for the writ applicant, vehemently submitted that the impugned order of confiscation is without any application of mind and not tanable in the law. Mr. Sheth, the learned advocate, has pointed out something very unusual that the notice for confiscation was issued on 22nd April, 2019, whereas, the order of confiscation came to be passed on 11th April, 2019. He pointed out that thus, the final order of confiscation came to be passed on the very same date on which the notice was issued.
We are convinced with the submissions of Mr.Sheth, as regards the legality and validity of the impugned order of confiscation in Form GST MOV-11. The impugned order of confiscation, in Form GST MOV-11, is hereby quashed and set aside. The matter is remitted to the respondent No.2 for fresh consideration, so far as the issue of confiscation is concerned.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Rule, returnable forthwith. Learned Assistant Government Pleader Mr.Chintan Dave waives service of notice of rule for and on behalf of the respondents.
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