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of <h1>High Court Clarifies CGST Act: Section 130 Can Be Invoked Directly if Tax Evasion Intent is Clear; Procedural Fairness Required.</h1> The High Court examined the relationship between Sections 129 and 130 of the CGST Act, 2017. The core issue was whether Section 130, concerning confiscation and penalties, could be invoked without prior action under Section 129, which deals with detention and seizure of goods in transit. Petitioners argued that Section 129 must precede Section 130, while respondents claimed each section operates independently. The Court found Section 130 could be invoked directly if there is clear intent to evade tax but emphasized the need for specific, documented reasons. The confiscation orders were set aside due to procedural deficiencies, including a lack of detailed reasoning and absence of a Document Identification Number, violating natural justice principles.
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