TMI Blog2022 (6) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - W.P.No.14374 of 2022 - - - Dated:- 10-6-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.J.Ashish For the Respondents : Mr.V.Prasanth Kiran Government Advocate ORDER Mr.V.Prasanth Kiran, learned Government Advocate accepts notice for the respondents and is fully armed with instructions to enable consideration of the relief sought for in this writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tercepted at Sholavaram by the Deputy Tax Officer, Roving Squad, who upon a perusal of the documents that the driver was carrying arrived at the conclusion that the goods were being re-routed without proper e-way bill. The interception is justified by the respondent relying upon a statement of the driver that was adverse to the petitioner. However, and admittedly, a copy of the said statement has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
