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GST - Highlights / Catch Notes

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Seizure of goods alongwith vehicle - concluded proceedings in ...

GST

August 1, 2022

Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that a copy of the order under Section 129(3) of the CGST/UPGST/IGST, Act be provided to him, is wholly misconceived inasmuch as the proceedings stood concluded in terms of sub-section (5) of Section 129 read with Rule 142 (3) of the Rules and, therefore, no mandamus contrary to law can be issued in exercise of powers conferred under Article 226 of the Constitution of India. - HC

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