9911796707
TMI Blog2024 (9) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") read with Section 20 of Integrated Goods and Services Tax Act, 2017. 2. At the outset, couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in M/s Halder Enterprises v. State of U.P. and others reported in 2024 (2) ADJ 660 (DB). 6. Counsel appearing on behalf of the petitioner has further relied on a judgement of this Court passed in Writ Tax No.1464 of 2022 [S/S S.K. Trading Co And Another vs. Additional Commissioner Grade 2 (Appeal) And Another, decided on March 16, 2024 (Neutral Citation No. - 2023:AHC:66095)], wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the authorities dated July 29, 2024 is quashed and set aside. The authorities are directed to carry out the exercise in terms of Section 129(1) (a) of the CGST Act read with IGST Act within a period of three weeks from today. 10. As the petitioner has not pressed for the other prayers in the writ petition, the same may be pursued by it before the appropriate forum. 11. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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