Procedural Errors Invalidate Goods Seizure: Authorities Must Follow Strict GST Act Protocols for Proper Enforcement
Case-Laws
GST
HC invalidated goods seizure due to procedural non-compliance with GST Act. The court directed authorities to: (i) issue Section 129(3) notice within two days, (ii) ascertain tax documents within three days, (iii) provide notice and opportunity to petitioner, (iv) release petitioner's goods under Section 129(1), and (v) initiate Section 130 proceedings only a
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