Officer must choose between Section 129 or Section 130 CGST proceedings; petitioner allowed to file objections and prompt action
Case-Laws
GST
The HC disposed of the writ petition directing the respondent to permit the petitioner to file objections to the issued show-cause notice and to take expeditious action. The court held that the detaining officer may initiate proceedings under either Section 129 or Section 130 of the CGST Act but cannot proceed with both simultaneously; having com
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