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HILLTOP INTERNATIONAL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
ILESH J. VORA

Pet. Counsel

Avinash Poddar

Res. Counsel

Petitioner / Applicant	HILLTOP INTERNATIONAL
Respondent	STATE OF GUJARAT
Court	Gujarat High Court
State	Gujrat
Date	Feb 17, 2021
Order No.	R/SPECIAL CIVIL APPLICATION NO. 2680 of 2021
Citation	2021(2) TAXREPLY 3917
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ORDER
This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed. It needs to be noted that the writ applicant herein is a purchaser of the goods in question. The MOV-11 order has been passed against the seller. According to Mr. Kathiriya, the learned AGP, the whereabouts of the seller are not known to the Department. In such circumstances, the only remedy now available for the writ applicant is to recover the amount paid, if any, to the seller in accordance with law. With the above, this writ application stands disposed of. ....