2022 (1) TMI 493

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....ESPONDENT : GP-SMT.M.M.JASMIN JUDGMENT Petitioner challenges the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017 (for short 'the Act'). Exts.P3, P3 (a) and P3 (c) are the proceedings initiated by the 1 st respondent under Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10 was issued to the petitioner, intiating confiscation proc....