https://www.taxtmi.com/caselaws?id=366873 An order under GST detention provisions cannot stand where the authority fails to consider objections and does not pass a speaking order after the statutory hearing, so the section 129 order and consequential section 130 proceedings were set aside. The court also noted that seized goods may be provisionally released under rule 140 on execution of a bond and furnishing of security by bank guarantee for the applicable tax, interest and penalty, and directed release on compliance with those conditions. The governing principle is that detention-related action must reflect a reasoned decision after affording an effective opportunity to be heard. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366873 An order under GST detention provisions cannot stand where the authority fails to consider objections and does not pass a speaking order after the statutory hearing, so the section 129 order and consequential section 130 proceedings were set aside. The court also noted that seized goods may be provisionally released under rule 140 on execution of a bond and furnishing of security by bank guarantee for the applicable tax, interest and penalty, and directed release on compliance with those conditions. The governing principle is that detention-related action must reflect a reasoned decision after affording an effective opportunity to be heard. Case-Laws GST Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366873