High Court Finds Violation of GST Act Section 129(3) Due to Lack of Notice After Vehicle Seizure.

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....Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice specifying the penalty payable and thereafter pass an order within 7 days from the date of service of the notice in relation to the detention/seizure effected - In the present case, admittedly, no such notice has been issued till date though the seizure has been effected as early as on 30.05.2022 - In the aforesaid circumstances, the act of the respondent in insisting that the petitioner retain the vehicle at the present location is in gross contravention of the statutory provisions. - HC....