Court rules in favor of petitioner in goods seizure case under Section 129 of CGST Act The court found in favor of the petitioner in a case concerning the unlawful seizure and detention of goods under Section 129 of the CGST Act. The court ...
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Court rules in favor of petitioner in goods seizure case under Section 129 of CGST Act
The court found in favor of the petitioner in a case concerning the unlawful seizure and detention of goods under Section 129 of the CGST Act. The court held that the reason provided in the detention notice was not valid for detaining goods in transit, as per the provisions of the Act. Consequently, the court quashed the detention notice and directed the respondents to release the consignment to the petitioner upon presentation of a copy of the judgment.
Issues involved: Unlawful seizure and detention of goods under Section 129 of the CGST Act.
Analysis: The petitioner challenged the alleged unlawful seizure and detention of goods by the 1st respondent, citing a detention notice issued due to the petitioner being a return defaulter for the last five months. The petitioner argued that as per Section 129 of the CGST Act, the reason provided in the detention notice was not a valid ground for detaining goods in transit. After hearing both parties, the court found merit in the petitioner's contention. The court held that the reason given in the detention notice was not justifiable under Section 129 of the CGST Act. Consequently, the court quashed the detention notice and directed the respondents to release the consignment to the petitioner upon the petitioner presenting a copy of the judgment.
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