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    <title>2020 (2) TMI 1159 - GUJARAT HIGH COURT</title>
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    <description>The court found that the detention order under Section 129 of the CGST Act was invalid as procedural requirements were not followed. The show cause notice issued under Section 130 was deemed unlawful due to lack of proper grounds, leading to the grant of interim relief for the release of detained goods and vehicle. Citing the Synergy Fertichem Pvt. Ltd. case, the court emphasized the need for authorities to justify invoking Section 130 with strong reasons. The writ application was disposed of, with interim relief granted and directions for further proceedings under the show cause notice.</description>
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    <pubDate>Wed, 19 Feb 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=392715</link>
      <description>The court found that the detention order under Section 129 of the CGST Act was invalid as procedural requirements were not followed. The show cause notice issued under Section 130 was deemed unlawful due to lack of proper grounds, leading to the grant of interim relief for the release of detained goods and vehicle. Citing the Synergy Fertichem Pvt. Ltd. case, the court emphasized the need for authorities to justify invoking Section 130 with strong reasons. The writ application was disposed of, with interim relief granted and directions for further proceedings under the show cause notice.</description>
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      <pubDate>Wed, 19 Feb 2020 00:00:00 +0530</pubDate>
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