https://www.taxtmi.com/caselaws?id=784191 Detention of goods and conveyance was challenged on the ground that the proper officer, without issuing notice under s.129(3) CGST Act or determining penalty under s.129, directly initiated confiscation proceedings under s.130 by issuing GST MOV-10 and MOV-11. The HC held that an efficacious appellate remedy was available and directed the petitioner to pursue an appeal, expressly permitting all contentions, including the propriety of invoking MOV-10/MOV-11, to be raised before the appellate authority; the writ petition was disposed of with a direction that if the appeal is filed within 10 days, it shall be decided on merits within 12 weeks. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784191 Detention of goods and conveyance was challenged on the ground that the proper officer, without issuing notice under s.129(3) CGST Act or determining penalty under s.129, directly initiated confiscation proceedings under s.130 by issuing GST MOV-10 and MOV-11. The HC held that an efficacious appellate remedy was available and directed the petitioner to pursue an appeal, expressly permitting all contentions, including the propriety of invoking MOV-10/MOV-11, to be raised before the appellate authority; the writ petition was disposed of with a direction that if the appeal is filed within 10 days, it shall be decided on merits within 12 weeks. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784191