Can goods & conveyance be seized and detained when inquiry is in progress GST MOV-10?

progress GST MOV-10 Case Title Royal Impex vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 295 HC Gujarat C/SCA/4904/2022 Judgement Date 09-March-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh Sharma Section Section 67(6) of the GST Act In Favour of In Favour […]
Can authority denied to release good & conveyance during confiscation proceedings when assesses has paid penalty i.e., 200% of tax amount?

assesses has paid penalty Case Title Metallek Trading Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 294 HC Gujarat C/SCA/4912/2022 Judgement Date 17-March-2022 Council for Petitioner Hiren J Trived Council for Respondent Utkarsh Sharma Section Section 130 of the Act In […]