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TMI Blog2021 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... 48), Sri. P. S. Sree Prasad, Shri. Job Abraham For the Respondent : By Government Pleader C K Govindan SPL GP Taxes JUDGMENT Petitioner challenges Exts.P5, P6 and P8. Ext.P8 is an order issued by the respondent under Section 129(3) of the Central Goods and Services Tax Act, 2017 (For short, the Act). Petitioner contends that his vehicle was detained under Section 129(1) on the ground that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner and instead, acted mechanically, without even any reference in Annexure-III of Ext.P8, about the various contentions raised by him. According to the learned counsel, the order impugned is not a reasoned one and the same renders the order without any basis and in excess of jurisdiction. 3. I have heard the learned Senior Government Pleader Sri.C.K Govindan also, who points out Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is prima facie of the view that this is not a fit case to invoke Article 226 of the Constitution of India. In such circumstances, it is ideal to relegate the petitioner to the appellate remedy available under Section 107 of the Act. 5. However, since the goods have been detained and has been lying under detention, the same can be released if the petitioner furnishes a bank guarantee, for the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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