2024 (9) TMI 1478

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....he present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act"). 2. At the outset, counsel appearing on behalf of the p....

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....) ADJ 660 (DB). 6. Counsel for the respondent authorities has supported the actions of the authorities and stated that the actions taken by the authorities were correct in law. 7. On a bare perusal of the record and the judgment cited above, we find that the facts and issue in the present writ petition are quite similar to one in M/s Halder Enterprises (supra). In light of the same, we see no re....