2026 (8) TMI 1682

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....N'BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Ashok Kumar Shetty K., Advocate For the Respondents : Sri. K. Hema Kumar., Aga ORAL ORDER : The petitioner is the owner of a 14-wheeler Tanker bearing No. KL-40/S-7040 [a conveyance] which is hired by M/s. SVP Petro Products for transporting goods [the bulk bitumen]. The conveyance is intercepted by the State GST Authorit....

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....ce for the respondents, is heard in the light of these circumstances and the provision of Section 129(6) of the Act which read as under: "Where the person transporting any goods or the owner of the goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so det....

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....duce the period of fifteen days and sell the goods where the seized goods are perishable or hazardous or likely to depreciate in value over a period. 4. Sri K. Hema Kumar submits that the seized goods are not brought to sale because the appeal time may not have expired. However, this Court must observe that if this is one aspect of the matter, the other is that the statute enjoins the authoriti....