https://www.taxtmi.com/caselaws?id=441856 HC dismissed the writ appeal challenging confiscation of goods and conveyance under Section 130 of the CGST Act. It affirmed that Sections 129 and 130 operate as independent provisions and that initiation of confiscation proceedings under Section 130 need not be preceded by detention proceedings under Section 129. The HC held there is no statutory requirement for a sequential invocation of these provisions. Noting that the impugned order permits release of goods and conveyance on payment of penalty and fine within fourteen days, the HC found adequate interim relief available to the appellant and declined to interfere. Appeal dismissed. en-us Wed, 09 Aug 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441856 HC dismissed the writ appeal challenging confiscation of goods and conveyance under Section 130 of the CGST Act. It affirmed that Sections 129 and 130 operate as independent provisions and that initiation of confiscation proceedings under Section 130 need not be preceded by detention proceedings under Section 129. The HC held there is no statutory requirement for a sequential invocation of these provisions. Noting that the impugned order permits release of goods and conveyance on payment of penalty and fine within fourteen days, the HC found adequate interim relief available to the appellant and declined to interfere. Appeal dismissed. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441856