2024 (9) TMI 1150

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....MR. JUSTICE NAVNEET KUMAR For the Petitioner: Mr. Pranit Bag, Advocate, Mr. Ghanshyam Jha, Advocate, Mr. Rishu Ranjan, Advocate, Mr. Ankit Sinha Advocate For the Respondents: Mr. Anil Kumar, ASGI, Mr. Amit Kumar, Sr. SC CGST, Mr. Ashish Shekhar Advocate By the Court: This writ petition challenges the order passed in Form GST MOV-11 dated 15th November 2023 passed under section 130 of t....

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.... M/s Patil Trading Company. On 2nd November 2023 the vehicle carrying the goods was detained at Barhi at 10:00 PM and the respondent-Authority did not release the vehicle even though the driver produced E-Way bill and invoices with the consignment note. A notice dated 8th November 2023 in Form GST MOV-10 was issued and a response was submitted by the petitioner-Firm sent through Email on 14th Nove....

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....ed counsel for the petitioner-Firm submits that the proceedings under section 129 of the CGST cannot be automatically converted in a proceeding for confiscation of the goods as provided under section 130 of the CGST and for that reason the order dated 15th November 2023 in Form GST MOV-11 is bad in law. Though we do not find any substance in the submission made on behalf of the petitioner Firm, we....

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.... had informed the Court that the petitioner-Firm did not avail of the opportunity granted to it vide order dated 9th February 2024. Notwithstanding that, any application seeking extension of time or modification in the order dated 9^th February 2024 was not filed. However, Mr. Pranit Bag, the learned counsel for the petitioner-Firm made oral request for modifying the condition of furnishing bank g....