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    <title>2024 (2) TMI 472 - GUJARAT HIGH COURT</title>
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    <description>Detention and seizure of goods under the CGST Act were not examined on merits; the High Court instead directed the authorities to consider the petitioners&#039; representation seeking release of the seized vehicle and goods on payment of fine or penalty as may be permissible under Section 67(6) while adjudication under Section 130 continues. The representation dated 15 December 2023 was to be decided within two weeks. The detention order was not quashed and no finding was returned on the legality of the detention or on entitlement to release without payment.</description>
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      <description>Detention and seizure of goods under the CGST Act were not examined on merits; the High Court instead directed the authorities to consider the petitioners&#039; representation seeking release of the seized vehicle and goods on payment of fine or penalty as may be permissible under Section 67(6) while adjudication under Section 130 continues. The representation dated 15 December 2023 was to be decided within two weeks. The detention order was not quashed and no finding was returned on the legality of the detention or on entitlement to release without payment.</description>
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