Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the...

Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. - The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - HC .....

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