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2019 (3) TMI 1726 - HC - GSTConfiscation of goods or conveyance - levy of penalty - proceedings under section 129 of the Act not initiated - invocation of section 130 of the Act - HELD THAT:- A perusal of the impugned notice reveals that in paragraph 4 thereof, there is blank which has not been filled in which makes it manifest that the procedure as required under the provisions of the Act as referred to in paragraph 4 have not been followed by the competent authority prior to issuance of the said notice. Issue Notice to the respondents returnable on 3rd April, 2019.
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