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2022 (8) TMI 756 - HC - GSTSeeking release of detained vehicle alongwith goods - expired E-way bill - Section 129 of CGST Act and Rule 68 of CGST Rules - HELD THAT:- A bare perusal of the provisions of Section 129 shows that no goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods on the allegation of making transit in contravention of the provisions of the Act or Rule made thereunder. Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. The impugned adjudication order and the appellate order therefore both suffer from procedural infirmities and lack of proper opportunity to the petitioner or the person transporting to defend himself. The impugned order is set aside - petition allowed.
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