https://www.taxtmi.com/caselaws?id=386786 The Gujarat High Court addressed the interpretation of Rule 32 of the Central Goods and Services Tax Rules, 2017 on the valuation of second-hand goods and the validity of initiating confiscation proceedings under section 130 of the Central Goods and Services Tax Act, 2017. The Court directed the release of the goods subject to specific conditions, including the petitioner filing an undertaking to deposit the balance amount if unsuccessful in the proceedings. The Court also allowed for challenges to any adverse orders that may arise, emphasizing the petitioner's compliance and right to challenge the confiscation proceedings. en-us Thu, 03 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386786 The Gujarat High Court addressed the interpretation of Rule 32 of the Central Goods and Services Tax Rules, 2017 on the valuation of second-hand goods and the validity of initiating confiscation proceedings under section 130 of the Central Goods and Services Tax Act, 2017. The Court directed the release of the goods subject to specific conditions, including the petitioner filing an undertaking to deposit the balance amount if unsuccessful in the proceedings. The Court also allowed for challenges to any adverse orders that may arise, emphasizing the petitioner's compliance and right to challenge the confiscation proceedings. Case-Laws GST Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386786