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Detention of goods - it was alleged that there were no nexus between the documents accompanied and the actual goods under transport - Section 129(3) of the Central/State Goods and Services Tax Act, 2017 - Held that: - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication. When the statute itself provides for such a mechanism, a deviation therefrom cannot be ordered. If that be so, the provisional release in the manner as is ordered in the judgment under appeal cannot be sustained.

The provisions of Rule 140 (2) obliging a dealer to produce the goods as and when demanded, and considering the inconvenience and prejudice that is likely to be caused on account of the delay, we need hardly emphasise the necessity for an expeditious adjudication even in cases goods are released provisionally - the respondent directed to produce a copy of this judgment before the second appellant, who thereupon, will issue necessary notice and conduct physical verification in the presence of the respondent and complete adjudication, at any rate, within one week - petitioner is also given liberty to comply with Rule 140(1) and get provisional release on that basis.


 

 

 

 

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