2023 (1) TMI 1129

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....d Services Tax Act, 2017 was adhered to by the respondents or not. 2. Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader appearing for the respondents. 3. The petitioner has challenged the detention order dated 31.10.2022 as well as the consequential order dated 10.11.2022 calling upon the petitioner to pay a sum of Rs.4,16,862 towards CGST and another sum of Rs.4,16,862/- towards SGST as penalty, totalling Rs.8,33,724/-. Both the orders were passed as per the provisions of section 129 of the CGST Act, 2017. Section 129 of the CGST Act reads as follows: "129. Detention, seizure and release of goods and conveyances in transit.- (1) Notwithstanding anyth....

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....per officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). (4) No penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under su....