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2019 (4) TMI 1247 - HC - GSTPrinciples of natural justice - Confiscation - noting sheet is totally blank - section 130 of the Central Goods and Services Tax Act / Gujarat Goods and Services Tax Act, 2017 - HELD THAT:- There is nothing on record to indicate relevant dates on which the proceedings took place. Considering the fact that this is a file maintained by a Government authority, it is difficult to understand as to how there are no notings with regard to the proceedings undertaken by the concerned officer. Stand over to 24th April, 2019 to enable the respondents to file an affidavit-in-reply.
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