https://www.taxtmi.com/caselaws?id=387699 The court granted an extension for inspection of goods and conveyance but raised concerns about the absence of a prepared Form GST MOV-4. The issuance of a notice under section 130 of the CGST Act without proper documentation led to the immediate release of the conveyance and goods as interim relief. The petitioner was required to file an undertaking for compliance with CGST Act provisions. The court directed the respondent to provide reasons for not preparing Form GST MOV-4 to ensure transparency. The judgment underscored the importance of procedural compliance, documentation, and transparency in enforcement actions under the CGST Act, prioritizing due process and protection of parties' rights. en-us Thu, 24 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387699 The court granted an extension for inspection of goods and conveyance but raised concerns about the absence of a prepared Form GST MOV-4. The issuance of a notice under section 130 of the CGST Act without proper documentation led to the immediate release of the conveyance and goods as interim relief. The petitioner was required to file an undertaking for compliance with CGST Act provisions. The court directed the respondent to provide reasons for not preparing Form GST MOV-4 to ensure transparency. The judgment underscored the importance of procedural compliance, documentation, and transparency in enforcement actions under the CGST Act, prioritizing due process and protection of parties' rights. Case-Laws GST Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387699