2019 (3) TMI 1563

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....T PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Leave to delete the respondent No.3 from the array of the respondents. 2. Mr. D. K. Puj, learned advocate for the petitioner has invited the attention of the court to the notice for confiscation of goods or conveyance and levy of penalty under section 130 of the Central Goods and Services Act, 2017 read with the rele....

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....fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. 3. A perusal of the impugned notice reveals that in paragraphs 2, 3 and 4 thereof, there are various blanks which have not been filled in which makes it manifest that the procedure as required under the provisions of the Act as referred to in paragra....