2019 (6) TMI 257

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.... JUDGMENT The petitioner challenges Exts.P1 and P2 notices issued by the respondent as illegal and without jurisdiction. Ext.P1 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P2 is a notice issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts.P1 and P2 is fully compliant with all the requirements of the Act but the petit....

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....ion 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 guarantee for the tax and penalty amount demanded through Ext.P2 and the authority does not have difficulty in releasing the de....

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....onvinced to entertain the writ petition and adjudicate upon merits at this stage. To conform to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits to respondents bank guarantee for the tax and penalty amount payable as per Ext.P2 and applies for release of goods by enclosing a copy of this order within two days from today. The respondent shall relea....