2021 (4) TMI 789

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....dent(s) : Mr. P.K. Dhar, Sr. G.A., Ms. S. Nag, Advocate. Order (Akil Kureshi, C.J.) Heard learned senior counsel Mr. B.N. Majumder for the petitioner and learned senior Government Advocate Mr. P.K. Dhar appearing on advance copy for the respondents for final disposal of the petition. Petitioner is a transporter. Petitioner's Bolero jeep carrying electronic goods was intercepted at Chur....

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....icle and the goods will be very harsh. He, therefore, requested that on some reasonable conditions the Court may order release of the vehicle and the goods. Learned Sr. G.A. Mr. P.K. Dhar submitted that the authority has passed appropriate orders and at this stage no interference is necessary. Under sub-section (1) of Section 67 of the Tripura GST Act the authorities have the power to inspec....

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....129, however, provides that the provisions of subsection (6) of Section 67 shall apply in detention and seizure of such goods and conveyance also. It can thus be seen that the Superintendent has the power to detain or seize the goods as well as the conveyance, but also has the power to release such goods and conveyance provisionally on furnishing bond or such security or payment as found approp....