HC: Rejects grounds for invoking sec 130 for confiscation of goods, sets-aside order

Gujarat HC (Ahmedabad) quashes order of confiscation in FORM GSTR MOV-11 basis principles enunciated in Synergy Fertichem; Observes two grounds raised by the department for the purpose of confiscation of the goods i.e. (i) non-generation of the e-way bill and (ii) under-valuation; Notes Petitioners submission regarding order of confiscation being without application of mind and unusual dates of issuance of notice & order for confiscation; Remits matter for fresh...