2023 (5) TMI 713

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....ne. ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V. ANJARIA) Heard learned advocate Mr. Uchit Sheth for the petitioner. 2. What is prayed is to set aside order dated 3.3.2023 (Form GST MOV-11) passed under Section 130 of the Goods and Services Tax Act, 2017, the goods of the petitioner thereby confiscated invoking the powers under Section 130 of the Act. 3. It appears that goods-tobacco when ....

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....after switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction. 4.1 Learned advocate for the petitioner further submitted that Special Civil Application No.8353 of 2022 and other matters have been entertained by this court involving the same point and interim relief o....