2019 (3) TMI 1768

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....spondent(s) No. 2 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE 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 follo....

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....tiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the tax as well 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 responde....