Detention, seizure and release of goods - Section 129 of CGST Act, 2017 - The HC quashed the detention orders and notices, holding that the authorities cannot detain goods u/s 129 for discrepancies in documents not statutorily required by Section 68 and Rule 138A like transport receipts or non-core registration details, nor can they supplement detention orders with fresh reasons via affidavit. F S Enterprise Vs. State of Gujarat (2026) 76 TLD 354 (Guj)
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Dinesh Gangrade
Detention, seizure and release of goods...
