https://www.taxtmi.com/caselaws?id=397263 The court ruled in favor of the writ applicant, finding the detention order under Section 129(1) of the GST Act illegal and non-compliant with procedural requirements. The notice for confiscation and penalty under Section 130 was deemed invalid due to procedural deficiencies. The court emphasized the need for proper compliance with Sections 129 and 130, granting interim relief for the release of goods and conveyance. Judicial precedents were applied to underscore the importance of assessing contraventions before invoking Section 130. The writ application was partially allowed, permitting the applicant to challenge the show cause notice and continue proceedings accordingly. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397263 The court ruled in favor of the writ applicant, finding the detention order under Section 129(1) of the GST Act illegal and non-compliant with procedural requirements. The notice for confiscation and penalty under Section 130 was deemed invalid due to procedural deficiencies. The court emphasized the need for proper compliance with Sections 129 and 130, granting interim relief for the release of goods and conveyance. Judicial precedents were applied to underscore the importance of assessing contraventions before invoking Section 130. The writ application was partially allowed, permitting the applicant to challenge the show cause notice and continue proceedings accordingly. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397263