Detention of goods - E-way bills expired - Constitutional...

Detention of goods - E-way bills expired - Constitutional validity of Section 129 of CGST Act, 2017 - deposit of tax again, once the tax is already paid - the petitioner could not able to show that the provisions of the enactments-in-question are unreasonable or the object of these enactments are to destroy a fundamental right/ constitutional right. - However, the respondents have completely failed to show that the petitioner was indeed, given an opportunity of being heard before the passing the orders of the confiscation in Form GST MOV-11. The confiscation orders dated 23.04.2021, passed under Section 130 in Form GST MOV-11, are not found to be passed in accordance with law. - Goods and vehicle to be released on furnishing of bond - HC