2024 (10) TMI 1231

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..... Tax Act, 2017 - detention of vehicle and the goods under Section 129 of the GST Act - HELD THAT:- Issue Notice, returnable on 31st July, 2024. To be heard with Special Civil Application No.8353 of 2022. By way of ad-interim relief, goods and conveyance which are detained by the respondent authority shall be released on the condition that ' The goods and conveyance shall be released on payment .....

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..... ioner that the respondent authority would not have assumed the jurisdiction while detaining the vehicle and the goods under Section 129 of the GST Act and thereafter to initiate the proceedings under Section 130 of the GST Act. 2.1 It was submitted that similar matters are pending before this Court for consideration of this issue being Special Civil Application No.8353 of 2022 and allied matters. .....

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