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High Court

1. Section 130 of the Central Goods and Services Tax Act, 2017/Section 130 of the Gujarat Goods and Services Tax Act 2017 - Confiscation of goods or conveyances and levy of penalty - Competent Authority detained a vehicle and pan masala and packing materials/aluminium foils contained therein on ground that genuineness of goods required verification and further issued a notice under section 130 for confiscation of goods - Assessee filed writ petition seeking directions to Competent Authority for release of packing materials/aluminium foils - Competent Authority did not object to release of packing materials/aluminium foils - Whether impugned notice of confiscation required to be quashed and set aside to extent same sought to confiscate packing materials/aluminium foils - Held, yes - Whether Competent Authority was to be directed to forthwith release said goods - Held, yes

[Montage Enterprise (P.) Ltd.v. State of Gujarat - SCA No.16555 of 2019 – Date: 30.09.2019 – Gujarat High Court]

2. Sec 153C: Section 153C as amended with effect from 1-6-2015 would apply to search initiated on or after 1-6-2015 and thus, it is date of search that has been considered to be relevant date for purpose of applying amended provisions of section 153C(1)

[Anilkumar Gopikishan Agrawal v. ACIT, Circle 3(2) – SCA No.12825 of 2018 – Date: 02.04.2019 – Gujarat High Court]