2021 (1) TMI 845

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....Smt. Veena J. Kamath, Advocate for Sri. Govindraya Kamath K, Advocate For the Respondents : Sri. K. Hema Kumar, AGA ORDER The petitioner has challenged the notice dated 02.09.2020 vide No.Adcom/ENF/SZ/CTO-20/MKR/DTN-18/2020-21 issued by the 1st respondent for confiscation of goods and conveyance under Section 130 of the Central Goods and Services Tax Act, 2017 and Section 130 of the Karnataka G....

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.... detailed observations and directions contained in the said order. 3. Learned counsel for respondents submits that the present petition may also be disposed off in terms of the observations made in W.P.No.10832/2020 considering the similarity of the contentions raised as were raised in W.P.No.10832/2020. 4. Learned counsel for the petitioner submits that in terms of the interim direction passed ....

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....ned in W.P.No.10832/2020, insofar as the procedure for taking forward the proceedings under Sections 129 and 130 are concerned, the present writ petitions could be disposed off in terms of the observations and directions made in W.P.No.10832/2020. The respondents to proceed further and consider the reply made by the petitioner insofar as notice under Section 129 and also with respect to the reply ....