2021 (1) TMI 99

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....Chintan Dave, AGP: ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1 We have heard Shri Manasvi Thapar, learned counsel for the writ-petitioner and Shri Chintan Dave, learned Assistant Government Pleader appearing for the State respondent. 2 The present petition under Article 226 of the Constitution of India has been preferred assailing the correctness of the detention ....

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....e was detained and upon certain discrepancies and deficiencies being noticed, the proceedings were initiated for detention and confiscation under the GST Act. 4 One of the arguments advanced on behalf of the petitioner is to the effect that the petitioner M/s. Lakshay Logistics was never served with any notice before the order of confiscation was passed on 16.03.2020 in Form MOV-11. Considering....

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.... AGP is requested to take appropriate instructions in the matter and revert on the next date. Post the matter on 14.10.2020." 5 Today, when the matter was taken up, Mr. Chintan Dave, learned Assistant Government Pleader appearing for the State produced before us a copy of the Form GST MOV-10 dated 16.01.2020 and submitted that it was served upon the petitioner. We have perused the said notice p....

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.... regard to sending the notice and its service on the petitioner M/s. Lakshay Logistics. 7 Section 130 of the GST Act, provides for confiscation of goods or conveyance under given circumstances. Subsection (4) of Section 130 of the GST Act specifically provides that no order for confiscation of goods or conveyance or for imposition of penalty would be issued without giving the person an opportun....