https://www.taxtmi.com/caselaws?id=783401 HC held that post-amendment, Sections 129 and 130 CGST remain independent and mutually exclusive; deletion of the non-obstante clause in Section 130 does not bar confiscation at the interception stage where intention to evade tax is evident. For mere procedural lapses without such intention, authorities must confine action to Section 129 and cannot invoke Section 130. The proper officer must form an opinion on tax evasion within the strict timelines under Rules 138B and 138C. Notices and orders issued in FORM MOV-10/11 are to be re-examined in light of these principles and withdrawn if inconsistent. Confiscated goods/conveyances are to be released under Section 129 where only its conditions are attracted. Petitions were disposed of accordingly. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783401 HC held that post-amendment, Sections 129 and 130 CGST remain independent and mutually exclusive; deletion of the non-obstante clause in Section 130 does not bar confiscation at the interception stage where intention to evade tax is evident. For mere procedural lapses without such intention, authorities must confine action to Section 129 and cannot invoke Section 130. The proper officer must form an opinion on tax evasion within the strict timelines under Rules 138B and 138C. Notices and orders issued in FORM MOV-10/11 are to be re-examined in light of these principles and withdrawn if inconsistent. Confiscated goods/conveyances are to be released under Section 129 where only its conditions are attracted. Petitions were disposed of accordingly. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783401