2019 (9) TMI 1280

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....RDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner invited the attention of the court to the Form GST MOV-01 dated 31.7.2019 issued by the State Tax Officer, Mobile Squad, Division-1, Ahmedabad, to point out that the same is in the nature of the statement of the driver Kunvarsinh Baboosinh and all particulars of goods under movement have be....

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....have been unauthorisedly detained, the order of detention has been passed only on 6.8.2019. It was submitted that thereafter, a notice under section 130 of the CGST Act and other relevant provisions have been issued seeking to confiscate the goods in question on the very same grounds which are referred to in the order of detention and one more ground, namely that the place of recipient does not ex....