https://www.taxtmi.com/caselaws?id=300482 The HC directed the dealer to file an appeal under Section 107 of GST Act against the confiscation order in MOV-11 rather than pursuing the writ petition. The Court declined to interfere with the final confiscation order under Section 130, noting that evidence examination was necessary by the Appellate Authority. The HC clarified that the Appellate Authority should not reject appeals on limitation grounds and has inherent power to order provisional release of goods and conveyance pending appeal. The parties were advised to approach the Appellate Authority for substantive relief and provisional release if required. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300482 The HC directed the dealer to file an appeal under Section 107 of GST Act against the confiscation order in MOV-11 rather than pursuing the writ petition. The Court declined to interfere with the final confiscation order under Section 130, noting that evidence examination was necessary by the Appellate Authority. The HC clarified that the Appellate Authority should not reject appeals on limitation grounds and has inherent power to order provisional release of goods and conveyance pending appeal. The parties were advised to approach the Appellate Authority for substantive relief and provisional release if required. Case-Laws GST Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300482