GST: HC releases goods seized without complying Section 129

Synergy Fertichem Pvt.Ltd Vs State of Gujarat (Gujarat High Court) In the present case, the show­ cause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for non-payment of an amount of Rs.60,72,639/­, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under sub-sections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prim...