Writ-applicant must reply to contest goods confiscation, penalty under GST Act Section 130; can appeal u/s 107.

Confiscation of goods or conveyance and levy of penalty u/s 130 - The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section 107 of the Act. - HC .....

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