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    <description>HC set aside a GST notice for goods confiscation and penalty under section 130 due to violation of natural justice principles. The court found the petitioner was not given reasonable opportunity to defend, remanding proceedings to the competent authority to decide afresh. Interim relief was granted for vehicle and goods release, with final determination subject to new proceedings within eight weeks.</description>
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      <description>HC set aside a GST notice for goods confiscation and penalty under section 130 due to violation of natural justice principles. The court found the petitioner was not given reasonable opportunity to defend, remanding proceedings to the competent authority to decide afresh. Interim relief was granted for vehicle and goods release, with final determination subject to new proceedings within eight weeks.</description>
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