https://www.taxtmi.com/caselaws?id=441328 HC interpreted the post-amendment Section 130 CGST Act to hold that where there is contravention of the Act with intent to evade tax, the goods and conveyance are liable to confiscation and the person to penalty. Relying on Clause (l) of the relevant circular, HC held that the proper officer was legally entitled to directly invoke Section 130 and issue notice in Form GST MOV-10 after issuance of MOV-1 and MOV-2. Finding no extraordinary circumstances warranting interference under Article 226, HC declined to exercise its writ jurisdiction to set aside the confiscation order and relegated the petitioner to the alternate statutory remedies under the GST enactments. The writ petition was dismissed. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441328 HC interpreted the post-amendment Section 130 CGST Act to hold that where there is contravention of the Act with intent to evade tax, the goods and conveyance are liable to confiscation and the person to penalty. Relying on Clause (l) of the relevant circular, HC held that the proper officer was legally entitled to directly invoke Section 130 and issue notice in Form GST MOV-10 after issuance of MOV-1 and MOV-2. Finding no extraordinary circumstances warranting interference under Article 226, HC declined to exercise its writ jurisdiction to set aside the confiscation order and relegated the petitioner to the alternate statutory remedies under the GST enactments. The writ petition was dismissed. Case-Laws GST Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441328