https://www.taxtmi.com/caselaws?id=286128 The Gujarat High Court ruled in a case concerning procedural errors in issuing a notice for confiscation of goods and penalty under the Central Goods and Services Act, 2017. The court found that the notice did not follow the correct procedure by skipping the required steps under section 129 before resorting to section 130 of the IGST Act. Additionally, the notice contained blank spaces, indicating non-compliance with essential details. As a result, the court directed the respondents to show cause for non-compliance with statutory provisions and allowed for the release of goods upon payment of taxes mentioned in the notice. The judgment emphasized the importance of procedural adherence in such cases. en-us Wed, 27 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286128 The Gujarat High Court ruled in a case concerning procedural errors in issuing a notice for confiscation of goods and penalty under the Central Goods and Services Act, 2017. The court found that the notice did not follow the correct procedure by skipping the required steps under section 129 before resorting to section 130 of the IGST Act. Additionally, the notice contained blank spaces, indicating non-compliance with essential details. As a result, the court directed the respondents to show cause for non-compliance with statutory provisions and allowed for the release of goods upon payment of taxes mentioned in the notice. The judgment emphasized 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=286128