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TMI Blog2018 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted - petition dismissed. - Writ Petition No. 7390 of 2018 - - - Dated:- 17-7-2018 - S.C. DHARMADHIKARI SMT. BHARATI H. DANGRE, JJ. Mr. Dhopatkar i/b Santosh Vhatkar Associates for the Petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and supply the goods all over the country, specially Maharashtra, Gujarat, Uttar Pradesh, West Bengal, Karnataka, Andhra Pradesh and Chhattisgarh etc. They claim that they are all duty paid goods and they have been dealing with such goods. The petitioners prepared the necessary bills and handed over the material for being transported to the concerned factory/establishment in the State of Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and conveyances in transit is conferred by section 129 of the Goods Service Tax Act, 2017. That sub-section (1) of section 129 confers an overriding power and the authorities can proceed to detain or seize and equally after detention or seizure, release the goods. However, there is a complete procedure, in the sense, the release can be directed provided the concerned person complies with cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-book Exhibit-F, is enough to obtain release of the goods. By such communication alone we do not think that the officers are obliged to release the goods. It is very clear that insofar as these proceedings are concerned, the sub-sections of section 129 is a complete remedy. The remedy can be availed of and the release obtained provided there is readiness and willingness to comply with the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should interfere in this writ petition. 6 We do not wish to start a trend which was prevalent during the earlier regime. On most occasions, people would rush to this Court and invoke its extra ordinary, discretionary and equitable jurisdiction to obtain release of the goods or consignments which were detained or seized, but without setting out full details which resulted in the proceedings unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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