https://www.taxtmi.com/caselaws?id=421628 Gujarat HC examined a writ application challenging a show-cause notice for confiscation of brass scrap under GST Act Section 130. The applicant contended that authorities bypassed mandatory procedures under Section 129(3), which requires specific notice and penalty determination within prescribed timeframes after detention. The respondents argued Sections 129 and 130 operate independently. The Court issued notice to respondents, seeking clarity on the exact penalty amount payable under Section 129(3) and contemplating provisional release of goods upon penalty deposit. The case highlights the procedural relationship between detention provisions and confiscation under GST law. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421628 Gujarat HC examined a writ application challenging a show-cause notice for confiscation of brass scrap under GST Act Section 130. The applicant contended that authorities bypassed mandatory procedures under Section 129(3), which requires specific notice and penalty determination within prescribed timeframes after detention. The respondents argued Sections 129 and 130 operate independently. The Court issued notice to respondents, seeking clarity on the exact penalty amount payable under Section 129(3) and contemplating provisional release of goods upon penalty deposit. The case highlights the procedural relationship between detention provisions and confiscation under GST law. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421628