2019 (11) TMI 887

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..... itioner : ADVS. SMT. M. K. HAJARA AND SRI. C. RAMACHANDRAN For The Respondents : SMT. THUSHARA JAMES GP JUDGMENT The challenge in the writ petition is against Ext.P4 detention order served on the petitioner, detaining a consignment of goods that was being transported at the instance of the petitioner. The reason shown in Ext.P4 order for the detention is that, at the time of detention of the v .....

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..... submission of the learned Government Pleader that the absence of an invoice can be a valid ground for detention under Section 129 of the GST Act. Accordingly, I find that the detention in Ext.P4 order is justified. However, taking note of the plea of the learned counsel for the petitioner, I direct that if the petitioner furnishes the bank guarantee for the tax and penalty amount determined in Ext .....

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