Penalty and Redemption Fine Imposed Instead of Confiscation Under CGST Act Section 130; Appeal Advised u/s 107.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Levy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - Non receipt of order - such order passed in the Form GST MOV-11, is available now on record at page No.45 of the petition - Since the final order has been passed in the Form GST MOV-11, we relegate the writ applicant to avail the remedy of preferring an appeal under Section 107 of the Act before the appellate authority.....


TaxTMI