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    <title>2022 (5) TMI 404 - GUJARAT HIGH COURT</title>
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    <description>The HC examined a challenge to a confiscation order under Section 130 of CGST Act. The applicant contested the authority&#039;s actions in seizing goods in transit despite proper documentation, without offering opportunity to pay tax/penalty. Though an alternative remedy existed under Section 107, the court admitted the petition due to similar legal questions in other cases. The court noted the need to examine amendments to the Act and the provisional release provisions under Section 129. The court reserved its decision on interim relief pending further proceedings.</description>
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    <pubDate>Wed, 04 May 2022 00:00:00 +0530</pubDate>
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      <title>2022 (5) TMI 404 - GUJARAT HIGH COURT</title>
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      <description>The HC examined a challenge to a confiscation order under Section 130 of CGST Act. The applicant contested the authority&#039;s actions in seizing goods in transit despite proper documentation, without offering opportunity to pay tax/penalty. Though an alternative remedy existed under Section 107, the court admitted the petition due to similar legal questions in other cases. The court noted the need to examine amendments to the Act and the provisional release provisions under Section 129. The court reserved its decision on interim relief pending further proceedings.</description>
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      <pubDate>Wed, 04 May 2022 00:00:00 +0530</pubDate>
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