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2019 (9) TMI 980 - HC - GSTValidity of Detention Notice - Section 129(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT - In view of the fact that the challenge made in this writ petition is only against the goods detention notice and that the goods are also released by proceedings dated 05.03.2019 as discussed supra, it is for the petitioner to work out his further remedy if any by pursuing the same before the appropriate authority in a manner known to law. Petition disposed off.
Issues:
Challenge to goods detention notice under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the State/Union Territory Goods and Service Tax Act, 2017/under Section 20 of the Integrated Goods and Services Tax Act 2017. Analysis: The writ petition challenges a goods detention notice issued under relevant tax acts. The petitioner's counsel argued that the goods in question were already released upon the petitioner providing a bank guarantee. Hence, the counsel requested the court to allow the petitioner to pursue further remedies through adjudication proceedings. The court noted the release of goods and the specific challenge against the detention notice. It directed the petitioner to pursue any further remedies before the appropriate authority as per the law. Consequently, the court disposed of the writ petition without imposing any costs. The connected miscellaneous petitions were also closed as a result of this decision. This judgment primarily deals with the challenge to a goods detention notice issued under specific tax acts. The court considered the release of goods upon the petitioner's provision of a bank guarantee and allowed the petitioner to seek further remedies through adjudication proceedings. The court's decision emphasizes the need for the petitioner to pursue any additional remedies before the appropriate authority in accordance with the law. By disposing of the writ petition without costs and closing the related miscellaneous petitions, the court concluded the matter concerning the goods detention notice challenge.
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