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2019 (12) TMI 160 - HC - GSTDetention of goods alongwith vehicle - detention on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods - Scope of section 129 of CGST Act - HELD THAT:- There was no justification for detention of the goods in terms of Section 129 of the CGST/SGST Act. This is more so because the reasons stated in the detention order are wholly irrelevant for the purposes of Section 129 of the Act - the 3rd respondent directed to release the goods and vehicle to the petitioner, on the petitioner producing a copy of this judgment, before the said respondent - petition disposed off.
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