https://www.taxtmi.com/highlights?id=59252 Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. - The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - HC en-us Tue, 17 Aug 2021 23:16:55 +0530 Tue, 17 Aug 2021 23:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59252 Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. - The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - HC Highlights GST Tue, 17 Aug 2021 23:16:55 +0530 https://www.taxtmi.com/highlights?id=59252