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The HC upheld the impugned detention and seizure orders and dismissed the petitioner's challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific exceptions recommended by the GST Council. The Court found the consignments were accompanied by forged, bogus and fictitious documents, transactions were not reflected on the GST portal, and the petitioner failed to impeach the factual findings that it was not the owner. Consequently, the detention/seizure and attendant proceedings under section 129(1)(b) were sustained.
The HC upheld the impugned detention and seizure orders and dismissed the petitioner's challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific exceptions recommended by the GST Council. The Court found the consignments were accompanied by forged, bogus and fictitious documents, transactions were not reflected on the GST portal, and the petitioner failed to impeach the factual findings that it was not the owner. Consequently, the detention/seizure and attendant proceedings under section 129(1)(b) were sustained.
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