2021 (2) TMI 1156 - HC - GST

Maintainability of application - final order of confiscation in Form GST-MOV 11 has already been passed - HELD THAT - It needs to be noted that the writ applicant herein is a purchaser of the goods in question. The MOV-11 order has been passed against the seller. According to Mr. Kathiriya, the learned AGP, the whereabouts of the seller are not known to the Department. In such circumstances, the only remedy now available for the writ applicant is to recover the amount paid, if any, to the seller in accordance with law - Application disposed off.

Summary

The High Court of Gujarat declared a writ application as infructuous due to the final order of confiscation in Form GST-MOV 11 being passed against the seller, with the whereabouts of the seller unknown. The writ applicant, a purchaser, is advised to recover any amount paid to the seller in accordance with the law.