9911796707
TMI Blog2019 (3) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - HELD THAT:- A perusal of the impugned notice reveals that in paragraphs 2, 3 and 4 thereof, there are various blanks which have not been filled in which makes it manifest that the procedure as required under the provisions of the Act as referred have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of penalty under section 130 of the Central Goods and Services Act, 2017 read with the relevant provisions of State/Union Territory Goods and Services Act, 2017/The Integrated Goods and Service Tax Act, 2017 and Goods and Services Tax (Compensation to States) Act, 2017 issued in FORM GST MOV-10, to submit that despite the fact that under section 129 of the Central Goods and Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nifest that the procedure as required under the provisions of the Act as referred to in paragraphs 2, 3 and 4 have not been followed by the competent authority prior to issuance of the said notice. 4. Issue Notice to the respondents returnable on 3rd April, 2019. The respondents shall also show cause as to why costs should not be imposed upon the respondents for noncompliance of the relevant s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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