https://www.taxtmi.com/caselaws?id=413927 Section 129 of the GST law provides a special mechanism for detention, seizure and provisional release of a conveyance, while Section 130 separately governs confiscation. Because confiscation proceedings had already been initiated against the vehicle, the criminal court lacked jurisdiction to entertain an application for interim release on supurdnama. The rejection of the application was therefore consistent with the statutory scheme, and release of the vehicle had to be pursued before the competent GST authorities under the prescribed procedure. en-us Wed, 15 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413927 Section 129 of the GST law provides a special mechanism for detention, seizure and provisional release of a conveyance, while Section 130 separately governs confiscation. Because confiscation proceedings had already been initiated against the vehicle, the criminal court lacked jurisdiction to entertain an application for interim release on supurdnama. The rejection of the application was therefore consistent with the statutory scheme, and release of the vehicle had to be pursued before the competent GST authorities under the prescribed procedure. Case-Laws GST Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413927