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2021 (10) TMI 631

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..... T:- It is the settled position of law, especially in view of the decision in THE STATE OF UTTAR PRADESH ORS. VERSUS M/S KAY PAN FRAGRANCE PVT. LTD. [ 2019 (12) TMI 95 - SUPREME COURT] that the writ petition seeking direction to release the goods detained under section 129 of the CGST Act shall not be entertained by the High Court. This is all the more so since section 129 of the CGST Act is a c .....

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..... lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by this Court. 2. It is the settled position of law, especially in view of .....

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