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TMI Blog2019 (8) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 (8) TMI 941 - KERALA HIGH COURT - TMI - Validity of detention order - release of goods - Section 129 of CGST Act, 2017 - maintainability of petition - HELD THAT:- The issues raised are at preliminary stage and this Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To conform to the scheme under the Act, the writ petition is disposed of by this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RASIMHAM For The Respondents : SMT. THUSHARA JAMES, GOVERNMENT PLEADER AND SRI. SREELAL N. WARRIER, SC JUDGMENT The petitioner challenges Ext.P4 series notices issued by the 1st respondent as illegal and without jurisdiction. Ext.P4(b) is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P4(c) is a notice issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for establishing that the goods is under valid transit. The detention order cannot and could not be treated as final, for according to her section 129 deals with and provides for not only detention but also for release of goods, subject to the petitioner complying with the mandate of Section 129 of the Act. According to her, the petitioner if insists for the release of goods, the petitioner ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have considered the rival submissions and perused the record. The writ petition is disposed of by this order. 5. The issues raised are at preliminary stage and this Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To conform to the scheme under the Act, the writ petition is disposed of by this order. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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