https://www.taxtmi.com/caselaws?id=789517 Sections 129 and 130 of the GST regime operate in distinct fields: section 129 covers detention of goods and conveyance during transit, while section 130 concerns confiscation where the circumstances indicate an intention to evade tax. The Gujarat High Court reiterated that confiscation is not barred merely because proceedings began under section 129. On the facts, however, the impugned MOV-10 notice and the ensuing confiscation proceedings were treated as unsustainable in light of the earlier ruling, and were quashed in favour of the assessee. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789517 Sections 129 and 130 of the GST regime operate in distinct fields: section 129 covers detention of goods and conveyance during transit, while section 130 concerns confiscation where the circumstances indicate an intention to evade tax. The Gujarat High Court reiterated that confiscation is not barred merely because proceedings began under section 129. On the facts, however, the impugned MOV-10 notice and the ensuing confiscation proceedings were treated as unsustainable in light of the earlier ruling, and were quashed in favour of the assessee. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789517