https://www.taxtmi.com/highlights?id=55682 Confiscation of goods - proceeding simultaneously u/s 129 & 130 - except arguing that the authorities cannot invoke both the sections simultaneously, the petitioners have not produced any case law which militates against the views expressed in the above judgment. - While interpreting the Tax Statutes and applying to the facts and holding that the provisions thereof are violated, the authorities must give cogent reasons. Unfortunately, in the instant case, the reasons, are a casualty - the impugned order does not stand to legal scrutiny and liable to be set aside. - HC en-us Sat, 28 Nov 2020 10:11:09 +0530 Sat, 28 Nov 2020 10:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55682 Confiscation of goods - proceeding simultaneously u/s 129 & 130 - except arguing that the authorities cannot invoke both the sections simultaneously, the petitioners have not produced any case law which militates against the views expressed in the above judgment. - While interpreting the Tax Statutes and applying to the facts and holding that the provisions thereof are violated, the authorities must give cogent reasons. Unfortunately, in the instant case, the reasons, are a casualty - the impugned order does not stand to legal scrutiny and liable to be set aside. - HC Highlights GST Sat, 28 Nov 2020 10:11:09 +0530 https://www.taxtmi.com/highlights?id=55682