https://www.taxtmi.com/caselaws?id=382542 The court addressed the interpretation of Sections 129 and 130 of the GST Act regarding the detention and seizure of goods, emphasizing procedural requirements and the necessity of providing an opportunity to be heard before determining tax, interest, or penalty. Noting a procedural discrepancy in the case, the court granted interim relief to the petitioner, directing the immediate release of the seized goods and vehicle upon depositing a specified amount. The court highlighted the urgency due to the perishable nature of the goods and emphasized compliance with legal provisions in such cases. en-us Wed, 26 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382542 The court addressed the interpretation of Sections 129 and 130 of the GST Act regarding the detention and seizure of goods, emphasizing procedural requirements and the necessity of providing an opportunity to be heard before determining tax, interest, or penalty. Noting a procedural discrepancy in the case, the court granted interim relief to the petitioner, directing the immediate release of the seized goods and vehicle upon depositing a specified amount. The court highlighted the urgency due to the perishable nature of the goods and emphasized compliance with legal provisions in such cases. Case-Laws GST Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382542