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2019 (3) TMI 432 - HC - GSTE-way bill - confiscation of goods - Procedure to be followed in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder - Held that:- The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law - Issue Notice returnable on 8th March, 2019.
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