2019 (3) TMI 1768

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..... forthwith release Truck No.RJ-14-GH-3440 along with the goods contained therein. Issue Notice returnable on 10th April, 2019. - R/SPECIAL CIVIL APPLICATION NO. 6122 of 2019 - - - Dated:- 27-3-2019 - HONOURABLE MS. JUSTICE HARSHA DEVANI And HONOURABLE MR. JUSTICE BHARGAV D. KARIA UCHIT N SHETH (7336) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 ADVANCE COPY SERVE .....

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..... t is only if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the IGST Act can be resorted to. The attention of the court was invited to the impugned show cause notice dated 2.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under se .....

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