2024 (8) TMI 1487

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..... scated goods - HELD THAT:- The rival contentions as regards proceedings initiated/to be initiated under Sections 129 and 130 of the KGST Act after the amendment to the KGST Act with effect from 28/29.09.2021 requires consideration. In the meanwhile, by way of an interim arrangement, the respondents are directed to release the subject goods and conveyance in favour of the petitioner, immediately up .....

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..... iscation under Section 130 of the KGST Act and failure to do so would not only vitiate the impugned order of detention, but also the order of confiscation, which is passed during the pendency of the present petition. 3. Per contra, learned AGA submits that the proceedings under Section 129 of KGST Act and 130 of the KGST Act are independent and mutually exclusive of each other and are not dependen .....

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