2024 (1) TMI 873

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....yana ORDER G.S. Sandhawalia, J. (Oral) 1. Challenge in the present writ petition, filed under Article 226/227 of the Constitution of India is to the detention order in Form GST MOV-06 (Annexure P-1) passed by respondent No.3 under Section 129(1) of the Haryana Goods & Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017 read with Section 20 of the Integrated Goods & Services Tax ....

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....by the petitioner being the proprietor of M/s N.P. Traders. The goods being areca nuts (supari) have been released and handed over to authorized persons. The release order dated 08.07.2023 has also been placed on record apart from the fact that an order has already been passed on 30.05.2023 imposing the penalty on the ground that the petitioner-firm was not involved in the business of areca nuts a....