2019 (3) TMI 432 – GUJARAT HIGH COURT – TMI – E-way bill – confiscation of goods – Procedure to be followed in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder – Held that:- The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law – Issue Notice returnable on 8th March, 2019. – R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019 Dated:- 6-3-2019 – MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petitioner (s) : MR UCHIT N SHETH (7336) For The R
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order thereunder. It was submitted that it is only if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the IGST Act can be resorted to. The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelf-life. 2. Having regard to the submis
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