https://www.taxtmi.com/caselaws?id=392664 The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with prescribed procedures. It deemed the notice for confiscation and penalty under Section 130 invalid as it was issued prematurely. Emphasizing adherence to natural justice and statutory provisions, the court directed proper determination of contraventions before invoking Section 130. Relying on recent judicial pronouncements, the court highlighted the need for substantial evidence before confiscation. The writ application was granted, allowing the applicant to contest the show cause notice under GST-MOV-10, stressing the importance of procedural compliance and fairness in such cases. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392664 The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with prescribed procedures. It deemed the notice for confiscation and penalty under Section 130 invalid as it was issued prematurely. Emphasizing adherence to natural justice and statutory provisions, the court directed proper determination of contraventions before invoking Section 130. Relying on recent judicial pronouncements, the court highlighted the need for substantial evidence before confiscation. The writ application was granted, allowing the applicant to contest the show cause notice under GST-MOV-10, stressing the importance of procedural compliance and fairness in such cases. Case-Laws GST Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392664