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2024 (1) TMI 873

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..... uts (supari) have been released and handed over to authorized persons. The release order dated 08.07.2023 has also been placed on record apart from the fact that an order has already been passed on 30.05.2023 imposing the penalty on the ground that the petitioner-firm was not involved in the business of areca nuts and that both the firms were not involved in the business of supply of areca nuts bu .....

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..... ution of India is to the detention order in Form GST MOV-06 (Annexure P-1) passed by respondent No.3 under Section 129(1) of the Haryana Goods Services Tax Act, 2017 and Central Goods Services Tax Act, 2017 read with Section 20 of the Integrated Goods Services Tax Act, 2017. 2. The following order was passed on 05.07.2023: Learned State counsel has informed that after retention of the goods, final .....

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..... persons. The release order dated 08.07.2023 has also been placed on record apart from the fact that an order has already been passed on 30.05.2023 imposing the penalty on the ground that the petitioner-firm was not involved in the business of areca nuts and that both the firms were not involved in the business of supply of areca nuts but were engaged in the business of stationary items etc. 4. In .....

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