2025 (9) TMI 1450

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....it 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") read with Section 20 of Integrated Goods and Services Tax Act, 2017. ....

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....lf of the petitioners has submitted that the present case is squarely covered by the judgment of this Court in M/s Halder Enterprises v. State of U.P. and others reported in 2024 (2) ADJ 660 (DB). He has further relied on a judgment of this Court passed in S/S S.K. Trading Co And Another vs. Additional Commissioner Grade 2 (Appeal) And Another, Neutral Citation No.-2023:AHC:66095 wherein the Court....