The matter stands concluded in terms of the order passed by the Supreme Court. Accordingly, present petition is dismissed.
Section 129 of the CGST Act, 2017 — Goods In Transit —–The petitioner prayed for directions reading down the proviso to Section 129(1) of the Act providing that no order of detention or seizure of goods or conveyance shall be passed without giving opportunity of hearing to the petitioner. The respondent submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019, wherein the Supreme Court has passed common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/assessee to assail the unstable orders/directions passed by the High Court in subject writ petition(s). The court observed that the matter stands concluded in terms of the order passed by the Supreme Court.
Held that:- The Hon’ble High Court dismissed the present petition.
The matter stands concluded in terms of the order passed by the Supreme Court. Accordingly, present petition is dismissed.
Section 129 of the CGST Act, 2017 — Goods In Transit —–The petitioner prayed for directions reading down the proviso to Section 129(1) of the Act providing that no order of detention or seizure of goods or conveyance shall be passed without giving opportunity of hearing to the petitioner. The respondent submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019, wherein the Supreme Court has passed common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/assessee to assail the unstable orders/directions passed by the High Court in subject writ petition(s). The court observed that the matter stands concluded in terms of the order passed by the Supreme Court.
Held that:- The Hon’ble High Court dismissed the present petition.