https://www.taxtmi.com/caselaws?id=756292 The AP HC set aside confiscation orders under Section 130 of the CGST Act due to violations of natural justice principles. The court held that Section 130 proceedings can be initiated without prior Section 129 action, as Section 129 applies only to goods in transit while Section 130 has broader application. However, the confiscation orders were invalid because they contained details not included in the show cause notices, and the respondent failed to provide requested supporting material to the petitioners. The matter was remanded for proper adjudication following natural justice principles. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756292 The AP HC set aside confiscation orders under Section 130 of the CGST Act due to violations of natural justice principles. The court held that Section 130 proceedings can be initiated without prior Section 129 action, as Section 129 applies only to goods in transit while Section 130 has broader application. However, the confiscation orders were invalid because they contained details not included in the show cause notices, and the respondent failed to provide requested supporting material to the petitioners. The matter was remanded for proper adjudication following natural justice principles. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756292