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2018 (9) TMI 609 - HC - GSTNon-speaking order - Seizure of goods - while the petitioner submitted detailed representation pointing out that the goods and the bag containing the receipts had been stolen, without taking into consideration the averments made in the representation, the respondents have proceeded to pass order under Section 130 - Held that:- This Court finds that the requirement of Section 129 (4) & (5) of the Act has not been followed and the concerned authority has failed to take notice of the objections and it cannot be said that the order impugned is a speaking order. The respondents are directed to release the seized goods in terms of Rule 140 of the Central Goods and Service Tax Rules, 2017. Petition disposed off.
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