https://www.taxtmi.com/caselaws?id=376411 The Gujarat High Court issued a notice returnable on 8th March, 2019, acknowledging concerns raised by petitioners regarding procedural requirements under sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court found impermissible the imposition of penalties under section 130 without initiating proceedings under section 129. The case also highlighted issues related to the payment of integrated goods and services tax on perishable goods with a limited shelf-life, indicating a need for further examination to ensure a fair decision. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 23 Feb 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376411 The Gujarat High Court issued a notice returnable on 8th March, 2019, acknowledging concerns raised by petitioners regarding procedural requirements under sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court found impermissible the imposition of penalties under section 130 without initiating proceedings under section 129. The case also highlighted issues related to the payment of integrated goods and services tax on perishable goods with a limited shelf-life, indicating a need for further examination to ensure a fair decision. Case-Laws GST Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376411