2024 (2) TMI 601 - SCH - GST

Detention of goods alongwith vehicle - Intention to evade GST - petitioner alleges that the 1st respondent did not consider the reply of the petitioner and demanded the petitioner to pay tax and penalty for release of the vehicle - It was held by High Court that The order of detention in Form GST MOV-06 on 29.12.2020 passed under Section 129(3) of the CGST Act, 2017 by the 1st respondent is set aside - HELD THAT - There are no reason to interfere with the impugned order - SLP dismissed.