Repeated detention of goods and conveyance under GST led to notice being issued in proceedings under section 130.

Repeated detention of a conveyance and goods after payment of tax, penalty and fine in lieu of confiscation raised the question whether the Court should intervene in proceedings under section 130 of the Central Goods and Services Tax Act, 2017. The High Court issued notice and made it returnable on 22.10.2019, permitting direct service.

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Issues: Whether the Court should intervene in a matter concerning repeated detention of a conveyance and goods after payment of tax, penalty and fine in lieu of confiscation, and issuance of notice under section 130 of the Central Goods and Services Tax Act, 2017.

Outcome: Notice issued and returnable on 22.10.2019. Direct service permitted.

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