HC: Relegates assessee to file appeal u/s 107 in view of final confiscation order

Jun 01,2020

Gujarat HC (Ahmedabad) declines to interfere in the matter in a case of detention of vehicle in view of the fact that  final order of confiscation of the goods and conveyance has been passed in GST MOV-11; Relegates the assessee to prefer a statutory appeal under section 107 of the CGST Act before the Appellate Authority; Clarifies that during pendency of the appeal assesse may prefer an application under Section 67(6) for the provisional release of the goods upon execut...


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