Home Case Index All Cases GST GST + HC GST - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 541 - HC - GSTValidity of SCN - requirements of section 129 of the CGST Act not complied with - detention of goods in transit - perishable goods - Held that:- It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act - It is also an admitted position that the goods in question are perishable in nature. The petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck etained / seized under purported exercise of powers under sections 129 and 130 of the CGST Act - Stand over to 27.03.2019, so as to enable the respondents to file affidavitinreply, if any, in the matter.
|