There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order, whereby goods along with vehicle were detained on the ground that no relevant papers were produced. The petitioner submitted that he is on the stage of starvation on account of seizure of the betel nut by the respondent authorities. The respondent submitted that the petitioner is required to follow the procedures as mandated in the law. The court observed that it is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner.
Held that:- The Hon’ble High Court directed the petitioner to approach the authority concerned through any such application under the clause (C) of Sub-section (1) of Section 129 of the Act 2017 and the same shall be considered and decided in accordance with law.
There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order, whereby goods along with vehicle were detained on the ground that no relevant papers were produced. The petitioner submitted that he is on the stage of starvation on account of seizure of the betel nut by the respondent authorities. The respondent submitted that the petitioner is required to follow the procedures as mandated in the law. The court observed that it is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner.
Held that:- The Hon’ble High Court directed the petitioner to approach the authority concerned through any such application under the clause (C) of Sub-section (1) of Section 129 of the Act 2017 and the same shall be considered and decided in accordance with law.