2025 (11) TMI 289

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....ABLE SRI JUSTICE T.C.D.SEKHAR For the Appellant : P Hemachandra For the Respondent(S): GP For Commercial Tax ORDER The Court made the following order: The petitioner, who deals in Palm nuts was transporting them from Kerala to Nagapur, Maharashtra on 19.08.2025. The vehicle carrying these goods was intercepted by the 3rd respondent, on 20.08.2025, at Gooty. The 3rd respondent detain....

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....itioner contends that the 3rd respondent having initiated action under Section 129 of the CGST Act could not have initiated action under Section 130 without completing the proceedings under Section 129 of the CGST Act. He relies upon the judgment of the High Court of Karnataka as well as the judgment of a Division Bench of this Court in M/s. Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd., vs T....

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....ed counsel for the petitioner would further contend that the notice under Section 130 of the CGST Act has not been served on the petitioner and has been served only on the driver of the vehicle due to which the petitioner does not have an opportunity of hearing. 6. As the petitioner is now in possession of the notice issued by the 3rd respondent, proposing confiscation of the goods, it would on....

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....on 130 of the CGST Act. Having initiated action under Section 129 of the CGST Act, the 3rd respondent would still have an option of either continuing the proceedings under Section 129 or to give up proceedings under Section 129 and proceed with proceedings under Section 130. In the present case, the 3rd respondent without completing the proceedings under Section 129 has now opted to initiate actio....