HC: Lays down general principles for detention and confiscation, stresses on educating assessee

Gujarat HC lays down general principles with regard to applicability of Sections 129 and 130 of CGST Act in writ challenging authority’s power to confiscate goods and conveyance u/s 130 where truck carrying consignment of Ceramic Pigment Ink, came to be detained on the ground of absence of E-way bill; Observes that, both Section 129 (detention, seizure and release of goods and conveyances in transit) and Section 130 (confiscation of goods or conveyances) containing a non-ob...