Goods Cannot Be Detained u/s 129 for Procedural Infractions Like Rules 55 and 138 in GST Acts.

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....Detention of goods u/s 129 of the CGST and SGST Acts - mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of goods, though they may result in imposition of penalty. - HC....