HINDUSTAN TRADING Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern, has prayed for the following reliefs;

(2.) It appears from the materials on record that the writ applicant has been served with a notice dated 28th August, 2020 issued in the Form GST MOV-10 calling upon the writ applicant to show-cause as to why the goods along with the vehicle seized under Section 129 of the Act should not be confiscated under Section 130 of the Act, 2017.

(3.) It is this notice which is made the subject matter of challenge in the present writ application.