https://www.taxtmi.com/caselaws?id=395060 The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with procedural requirements. It emphasized the necessity of following due process before invoking Section 130 for confiscation and penalty, as highlighted in the case law. The court stressed the importance of natural justice principles and recent judicial pronouncements in determining the validity of actions under Sections 129 and 130. Ultimately, the show cause notice was discharged for procedural lapses, allowing the applicant to challenge it based on recent legal interpretations, while proceedings under Section 130 were to proceed lawfully with the applicant's participation. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395060 The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with procedural requirements. It emphasized the necessity of following due process before invoking Section 130 for confiscation and penalty, as highlighted in the case law. The court stressed the importance of natural justice principles and recent judicial pronouncements in determining the validity of actions under Sections 129 and 130. Ultimately, the show cause notice was discharged for procedural lapses, allowing the applicant to challenge it based on recent legal interpretations, while proceedings under Section 130 were to proceed lawfully with the applicant's participation. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395060