2019 (3) TMI 1562

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....BLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules....

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.... as penalty under section 129 of the IGST Act in terms of the impugned notice have already been paid by the petitioner. 2. Having regard to the submissions advanced by the learned counsel for the petitioner, Issue Notice returnable on 10th April, 2019. The respondents shall also show cause as to why costs should not be imposed upon the respondents for non-compliance of the relevant statutory prov....