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2022 (6) TMI 605 - HC - GSTDetention/seizure of vehicle alongwith the goods - it is alleged that the goods were being re-routed without proper e-way bill - Section 129 of CGST Act - HELD THAT:- In law and on the clear language of Section 129 of the Central Goods and Services Tax Act, 2017 (Act), the impugned retention of the vehicle is clearly invalid. The provisions of Section 129 provide for the detention and seizure of the vehicle and contents upon condition that an order of detention/seizure shall be passed at the time of detention/seizure, and duly served upon the person transporting the goods. In the present case, Mr.Prasanth, on instructions, confirms that no such order of detention has been issued and consequently the question of service upon the petitioner does not arise. That apart, the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice specifying the penalty payable and thereafter pass an order within 7 days from the date of service of the notice in relation to the detention/seizure effected - In the present case, admittedly, no such notice has been issued till date though the seizure has been effected as early as on 30.05.2022 - In the aforesaid circumstances, the act of the respondent in insisting that the petitioner retain the vehicle at the present location is in gross contravention of the statutory provisions. Writ petition is allowed.
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