2025 (7) TMI 56

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....d counsel. For the Respondent. : Ms. Puja Banga, learned Brief Holder For the State of Uttarakhand. JUDGMENT: per Sri G. Narendar, C.J.) Heard the learned counsel for the petitioner, and the learned Brief Holder for the State of Uttarakhand/ respondent. 2. The short point, that is canvassed by the petitioner before this Court, is that there was an interception of the lorry carryi....

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....of Uttarakhand/ respondent would fairly admit the sequence of events. 4. In that view of the matter, we are of the considered opinion that the action complained of is not merely arbitrary, but is in the teeth of the provisions of sub-section (4) of Section 130 of the CGST Act, 2017, which reads as under : "130. Confiscation of goods or conveyances and levy of penalty.- (1) .......