Confiscation Orders Invalid Without Prior Action u/s 129 of CGST Act; Cases Sent for Re-adjudication.
Case-Laws
GST
The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty for specific violations. Proceedings u/s 130 without prior Section 129 action were deemed invalid. Non-affixture of DIN on confiscation order and violation of natural justice principles by not providing ma
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