https://www.taxtmi.com/caselaws?id=380229 The court addressed the jurisdictional validity of a confiscation notice issued under the CGST Act, focusing on Sections 129(1) and 130(1). It analyzed Circulars for detaining vehicles and confiscating goods, emphasizing adherence to prescribed procedures. The judgment clarified the distinction between Sections 129(1) and 130(1) for confiscation proceedings, stressing compliance with relevant legal provisions. Regarding challenging show cause notices, the court outlined the proper procedure under Article 226 of the Constitution of India, directing the petitioner to respond before seeking legal redress. Ultimately, the judgment aimed to ensure a fair and lawful resolution of the dispute. en-us Thu, 06 Sep 2018 00:00:00 +0530 Sat, 08 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380229 The court addressed the jurisdictional validity of a confiscation notice issued under the CGST Act, focusing on Sections 129(1) and 130(1). It analyzed Circulars for detaining vehicles and confiscating goods, emphasizing adherence to prescribed procedures. The judgment clarified the distinction between Sections 129(1) and 130(1) for confiscation proceedings, stressing compliance with relevant legal provisions. Regarding challenging show cause notices, the court outlined the proper procedure under Article 226 of the Constitution of India, directing the petitioner to respond before seeking legal redress. Ultimately, the judgment aimed to ensure a fair and lawful resolution of the dispute. Case-Laws GST Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380229