https://www.taxtmi.com/caselaws?id=780821 The HC directed the respondent to state within two days whether it will continue proceedings under Section 129 of the CGST Act or close those proceedings and proceed under Section 130, noting the respondent cannot concurrently pursue Section 130 without terminating Section 129. The petitioner was permitted to file objections to the show-cause notice proposing confiscation. The court held that the detaining authority may choose either provision but must decide and act promptly, in light of Section 129(5) which treats penalty payment as concluding Section 129 proceedings. en-us Fri, 26 Sep 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780821 The HC directed the respondent to state within two days whether it will continue proceedings under Section 129 of the CGST Act or close those proceedings and proceed under Section 130, noting the respondent cannot concurrently pursue Section 130 without terminating Section 129. The petitioner was permitted to file objections to the show-cause notice proposing confiscation. The court held that the detaining authority may choose either provision but must decide and act promptly, in light of Section 129(5) which treats penalty payment as concluding Section 129 proceedings. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780821