2021 (10) TMI 631

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..... U KURIAN THOMAS, J. Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petition .....

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..... e proceedings that has now been initiated under section 129 of the CGST Act ought to culminate in a time bound manner as stipulated therein. The 2nd respondent shall complete the adjudication proceedings as early as possible, at any rate, within a period of 7 days from the date of receipt of a copy of this judgment. Needless to mention, if the petitioner makes an application for release of the veh .....

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