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GST Dept. Can’t Jump Straight From Detention To Confiscation During Transit Checks: Gujarat HC

Mariya Paliwala
By Mariya Paliwala
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GST Dept. Can’t Jump Straight From Detention To Confiscation During Transit Checks: Gujarat HC

The Gujarat High Court has upheld the independent and parallel operation of Sections 129 and 130 of the Central Goods and Services Tax (CGST) Act, 2017, rejecting the contention that confiscation proceedings under Section 130 must await completion of detention proceedings under Section 129. The Bench of Justice A.S. Supehia and Justice Pranav Trivedi, while…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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