2021 (12) TMI 270

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....shi For the Respondent(s) : Advance Copy Served To Ms Md Mehta, Asst.Government Pleader/Pp ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is aggrieved by the notice for confiscation of goods or conveyance and levy of penalty under Section 130 of the Central Goods and Services Tax Act, 2017 ('the CGST Act' hereinafter). 2. The petitioner is the consignee of the goods,....

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....n of the goods under Section 130 CGST Act without resorting to Section 129 of the CGST Act is also seriously questioned with the following prayers: "6... (A) That your lordships be pleased to quash and set aside the Order/notice. Dated. 13.10.2021, in the form of MOV- 10, purported to have been issued in the exercise of powers under Section 130 of the CGST Act, 2017, along with the related pro....