https://www.taxtmi.com/caselaws?id=422481 The HC stayed proceedings based on a show cause notice under Section 130 of CGST Act and ordered release of detained goods upon payment of 1/4th of the proposed amount. The court considered whether authorities could invoke Section 130 for goods in transit after legislative amendments removed the 'Non-Obstente' clause, potentially giving overriding effect to Section 129. While petitioner argued Section 129 specifically governs transit goods, respondents contended Sections 129 and 130 operate independently. The court ordered interim relief pending full examination of jurisdictional issues after respondents file their counter. en-us Wed, 04 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422481 The HC stayed proceedings based on a show cause notice under Section 130 of CGST Act and ordered release of detained goods upon payment of 1/4th of the proposed amount. The court considered whether authorities could invoke Section 130 for goods in transit after legislative amendments removed the 'Non-Obstente' clause, potentially giving overriding effect to Section 129. While petitioner argued Section 129 specifically governs transit goods, respondents contended Sections 129 and 130 operate independently. The court ordered interim relief pending full examination of jurisdictional issues after respondents file their counter. Case-Laws GST Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422481