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TMI Blog2023 (8) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 and 130 are dependent on each other or not - main contention in the writ petition was that the respondents were obliged to proceed sequentially through the provisions of Section 129 of the CGST Act before confiscating the goods under Section 130 of the Act since the provisions were dependent upon each other - HELD THAT:- The impugned judgment of the learned Single Judge calls for no interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE MOHAMMED NIAS C.P. FOR THE PETITIONER : BY ADV V.DEVANANDA NARASIMHAM FOR THE RESPONDENT : BY SMT.M.M.JASMINE, GOVERNMENT PLEADER JUDGMENT Dr. A. K. Jayasankaran Nambiar, J This writ appeal is preferred against the judgment dated 27.7.2023 in W.P(C) No.24656 of 2023. The brief facts necessary for disposal of the appeal are as follows:- 2. The appellant, who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated. Although the petitioner submitted Ext.P10 reply to the show cause notice, the first respondent issued Ext.P12 confiscation order confiscating the conveyance and the goods. 3. The appellant herein impugned Ext.P12 confiscation order before the writ court in the writ petition aforementioned. The main contention in the writ petition was that the respondents were obliged to proceed seq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents. 5. On a consideration of the rival submissions, we are of the view that the impugned judgment of the learned Single Judge calls for no interference since it is well settled that the provisions under Sections 129 and 130 are independent provisions and there is no requirement in law that the proceedings under Section 130 should be preceded by the proceedings under Section 129. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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