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Section 129(1), 129(3) of CGST Act, 2017 — Release of Goods — The detention order of goods cannot be treated as final, for according to section 129 deals with and provides for not only detention but also for release of goods, subject to comply with the mandate of section 129 of the Act. Directions issued to release the goods detained by the respondents subject to enquiry within twelve hours from the date and time of receipt of Bank Guarantee.
— Subham Freight Carriers India Pvt. Ltd Vs. Assistant State Tax Officer Surveillance Squad No.1, Sgst Department, Kasaragode, The State of Kerala, Thiruvananthapuram and The Commissioner of State Tax, State Goods And Service Tax Department, Thiruvananthapuram [2019] 12 TAXLOK.COM 034 (Kerala)