TMI Blog2019 (12) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... of confiscation thereunder is contrary to the scheme of the CGST Act - HELD THAT:- Issue notice, returnable 04 th December, 2019. - R/Special Civil Application No. 20931 of 2019 - - - Dated:- 27-11-2019 - HONOURABLE MS.JUSTICE HARSHA DEVANI AND HONOURABLE MS. JUSTICE SANGEETA K. VISHEN MR CHETAN K PANDYA (1973) FOR THE PETITIONER(S) ADVANCE COPY SERVED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued. It was submitted that once an order in Form GST MOV-06 is issued, it is incumbent upon the said respondent to issue an order in Form GST MOV-07 and it is only if the petitioner does not pay the amount of fine and penalty, that section 130 of the Central Goods and Services Tax Act, 2017 / Gujarat Goods and Services Tax Act, 2017 can be invoked. 4.It was submitted that in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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