2019 (3) TMI 1718
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....UJ(3836) for the Petitioner(s) No. 1 For the Respondent(s) No. 2,3,4,5 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Leave to delete the respondents No.3, 4 and 5 from the array of the respondents. 2. Mr. D. K. Puj, learned advocate for the petitioner has invited the attention of the court....
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.... of section 130 of the IGST Act can be resorted to. Referring to the impugned notice, it was pointed out that the same seeks to impose penalty, redemption 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 ....


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