Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
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
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
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