https://www.taxtmi.com/caselaws?id=394891 The court granted relief to the petitioner in a Writ Application under Article 226, directing the release of the truck and goods pending further proceedings under sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court emphasized the necessity of following proper procedures and justifiable grounds before invoking section 130 for penalty and confiscation, highlighting the penal nature of such actions. The petitioner was required to cooperate if the petition did not succeed ultimately, with the court disposing of the writ application accordingly. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394891 The court granted relief to the petitioner in a Writ Application under Article 226, directing the release of the truck and goods pending further proceedings under sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court emphasized the necessity of following proper procedures and justifiable grounds before invoking section 130 for penalty and confiscation, highlighting the penal nature of such actions. The petitioner was required to cooperate if the petition did not succeed ultimately, with the court disposing of the writ application accordingly. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394891