https://www.taxtmi.com/caselaws?id=769549 HC dismissed the petition challenging the SCN in GST MOV-10 and the confiscation order in GST MOV-11, as well as the request for provisional release of goods and conveyance. The Court noted that the supplier shown on the invoice, M/s. Sunrise Enterprise, was found non-existent upon physical verification, and the petitioner had actually purchased goods from another person while obtaining a bill in the name of this non-existent entity. As neither the purported supplier nor the transporter sought release, and prima facie evasion was indicated, the goods were held liable to confiscation under s.130 of the GST Act. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769549 HC dismissed the petition challenging the SCN in GST MOV-10 and the confiscation order in GST MOV-11, as well as the request for provisional release of goods and conveyance. The Court noted that the supplier shown on the invoice, M/s. Sunrise Enterprise, was found non-existent upon physical verification, and the petitioner had actually purchased goods from another person while obtaining a bill in the name of this non-existent entity. As neither the purported supplier nor the transporter sought release, and prima facie evasion was indicated, the goods were held liable to confiscation under s.130 of the GST Act. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769549