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2019 (11) TMI 474

..... stated in Ext.P1 order cannot be a justification for detaining the goods in terms of Section 129 of the KGST Act. Similarly, the said ground cannot form the basis of Ext.P4 notice proposing confiscation of the goods detained inasmuch as the ingredients of the offence covered by Section 130 are not satisfied in the instant case. The writ petition by quashing Exts.P1 and P4 and directing the 1st res .....

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..... learned counsel for the petitioner that the said grounds cannot be justified for detention of the vehicle under Section 129 of the KGST Act. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the le .....

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