2025 (5) TMI 1675

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....SRI JUSTICE R RAGHUNANDAN RAO And THE HONOURABLE DR JUSTICE K MANMADHA RAO FOR THE PETITIONER : V SIDDHARTH REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following common order : ( Per Hon'ble Sri Justice R. Raghunandan Rao ) In all these cases, the goods of the petitioner had been seized, while they were in transit. The petitioner assails these seizur....

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....rmination of tax. In the present case, the goods were seized on 17.04.2025 whereas no notice has been issued till date. The petitioner contends that the authority, instead of completing the process under Section 129 had moved on to take up the process under Section 130 and the same is also impermissible. 3. The documents produced, by the learned Government Pleader do not show any notice being i....

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....: i) The concerned authorities, who had seized the goods of the petitioner, shall issue a notice under Section 129(3) of G.S.T Act within two days from today; ii) The order ascertaining the documents of the goods and consequent tax, if any, payable on such goods shall be fixed within three days thereafter; iii) This shall be done after notice and opportunity is being giv....