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2020 (2) TMI 494 - HC - GSTRelease of confiscated goods alongwith vehicle - section 130 of CGST Act - HELD THAT:- The provisions of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, would be clearly applicable for the purpose of the writ petitioner seeking release of his goods and vehicle. Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, is a complete and comprehensive code by itself which provides the mechanism required to be adopted for the purpose of detention, seizure and release of goods and conveyances in transit. Petition disposed off.
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