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TMI Blog2021 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... not. The learned counsel appearing for the writ applicant pointed out that a detailed reply has been filed to the notice in Form GST MOV 10, however, no final decision has been taken till this date. He further pointed out that the goods came to be detained way back on 6th November 2020 and they are perishable in nature being Tobacco products. If the goods are of perishable nature, then it is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the State respondent. 2 The subject matter of challenge in this writ application is to the order of detention passed in Form GST MOV 06 dated 6th November 2020 and also the notice dated 9th December 2020 issued in Form GST MOV 10. 3 It appears from the materials on record that the goods and the conveyance came to be seized and deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in nature being Tobacco products. We may only say that let the inquiry with respect to confiscation be completed at the earliest after due consideration of the reply filed by the writ applicant and also after giving an opportunity of hearing to the writ applicant. If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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