HC Stays Operation of confiscation notice under Section 130 of CGST Act

Matrix Traders Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) HC admitted the Writ Petition and Stayed the Operation of confiscation notice under Section 130 of the CGST Act, 2017 on the ground that w.e.f. January 1, 2022 the non-obstante clause has been removed from Section 130 of the CGST Act, 2017 and therefore, in cases of goods in transit, proceedings can be invoked under section 129 of the CGST Act, 2017 only. FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Issue notice to the respondents. Heard Sri Sameer Gupta, learned counsel appearing for Sri S.Vivek Chandr...