https://www.taxtmi.com/caselaws?id=377542 The court found that the impugned notice for confiscation of goods and levy of penalties under section 130 of the Central Goods and Services Act, 2017 lacked essential procedural compliance. It highlighted the necessity of adhering to prescribed steps, including issuing a notice under section 129, providing a hearing opportunity, and passing an order before resorting to penalties under section 130. The court directed the respondents to show cause for non-compliance with statutory provisions and allowed the release of goods upon payment of specified tax amounts, emphasizing the importance of procedural adherence in such cases. en-us Wed, 27 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 08:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377542 The court found that the impugned notice for confiscation of goods and levy of penalties under section 130 of the Central Goods and Services Act, 2017 lacked essential procedural compliance. It highlighted the necessity of adhering to prescribed steps, including issuing a notice under section 129, providing a hearing opportunity, and passing an order before resorting to penalties under section 130. The court directed the respondents to show cause for non-compliance with statutory provisions and allowed the release of goods upon payment of specified tax amounts, emphasizing the importance of procedural adherence in such cases. Case-Laws GST Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377542