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TMI Blog2019 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 129 of the CGST Act - It is also an admitted position that the goods in question are perishable in nature. The petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck etained / seized under purported exercise of powers under sections 129 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under subsection (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Direct Service is permitted today. 2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents. 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under subsection (1) of section 129 of the Central Goods and Services T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the showcause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for nonpayment of an amount of ₹ 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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