In the present case, proceedings are initiated under Section 122(1)(2) of CGST Act while the proceedings, which is assailed by the petitioner, is under Section 129 of CGST Act. Therefore there is no reason for petitioner to have rushed to this Court.
Section 129 of the CGST Act, 2017---Goods in Transit -- The Petitioner challenged the detention orders and sought for a direction to the said respondent to release the vehicle detained under it. The petitioner counsel submitted that the vehicle in question did not have any commodity loaded in it, any action under Section 129 of the Act will become illegal and thus prayed that same be interdicted. The respondent counsel submitted that the proceedings initiated were under Section 122(1)(2) of the Act; while the proceedings, which is assailed by the petitioner, is under Section 129 thereof. The court observed that there is a notice under Section 122(1)(2) of the Act and the petitioner must submit themselves to the enquiry being conducted by the competent Authority, for which purpose.
Held that:- The Hon’ble High Court directed the petitioner to comply with Notice and further directed the respondents to ensure that before any further action under Section 129 of the Act is initiated against the petitioner, they will be properly notified and their explanation that, in the case of a vehicle without any consignment on it, said provision will not apply.
In the present case, proceedings are initiated under Section 122(1)(2) of CGST Act while the proceedings, which is assailed by the petitioner, is under Section 129 of CGST Act. Therefore there is no reason for petitioner to have rushed to this Court.
Section 129 of the CGST Act, 2017---Goods in Transit -- The Petitioner challenged the detention orders and sought for a direction to the said respondent to release the vehicle detained under it. The petitioner counsel submitted that the vehicle in question did not have any commodity loaded in it, any action under Section 129 of the Act will become illegal and thus prayed that same be interdicted. The respondent counsel submitted that the proceedings initiated were under Section 122(1)(2) of the Act; while the proceedings, which is assailed by the petitioner, is under Section 129 thereof. The court observed that there is a notice under Section 122(1)(2) of the Act and the petitioner must submit themselves to the enquiry being conducted by the competent Authority, for which purpose.
Held that:- The Hon’ble High Court directed the petitioner to comply with Notice and further directed the respondents to ensure that before any further action under Section 129 of the Act is initiated against the petitioner, they will be properly notified and their explanation that, in the case of a vehicle without any consignment on it, said provision will not apply.