2019 (5) TMI 1334

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..... No. 14109 of 2019 - -<br>GST<br>MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI.P.S.SOMAN AND SMT. T. RADHAMANY For The RESPONDENTS : GP DR. THUSHRA JAMES JUDGMENT The petitioner challenges Exts.P11 and P12 notices issued by the 1st respondent as illegal and without jurisdiction. Ext.P11 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P12 is a notice issued ....

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....ng that the goods is under valid transit. The detention order cannot and could not be treated as final, for according to her section 129 deals with and provides for not only detention but also for release of goods, subject to the petitioner complying with the mandate of Section 129 of the Act. According to her, the petitioner if insists for the release of goods, the petitioner can furnish the bank....

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....ed the record. The writ petition is disposed of by this order. 5. The issues raised are at preliminary stage and this Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P12 and applies ....