Shanti Prime Publication Pvt. Ltd.
Section 129 of CGST Act, 1961—In the instant case, petitioner was seeking release of the vehicle and goods without producing bank guarantee.
Held that—Indeed has seen from Section 129(6) of the GST the detention proceedings are time bound. there are no reason to doubt that the STO will drag the proceedings contrary to the statutory mandate - the writ petition is closed leaving it open for the petitioner to appear before the STO in terms of the Ext.P4 and invite an order accordingly.[SREE GANESH GEARS PVT. LTD. VERSUS ASSISTANT STATE TAX OFFICER, SQUAD NO. IV, STATE GST DEPARTMENT, PALAKKAD, KERALA, STATE TAX OFFICER, KERALA, COMMISSIONER, STATE TAX DEPARTMENT, GOVT. OF KERALA, TRIVANDRUM, STATE OF KERALA, REP. BY SECRETARY TO GOVT., GOODS AND SERVICE TAX AUTHORITY, TRIVANDRUM AND M/S KERALA AGRO MACHINERY CORPORATION LTD., ERNAKULAM] [KERALA HIGH COURT]