SC dismissed SLP for release of seized goods as Assistant Commissioner had sufficient reasons

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Section 129 of the Central Goods and Services Tax Act, 2017, read with Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 – Search and seizure – Detention, seizure and release of goods and conveyances in transit (Release of goods) – High Court by impugned order held that where assessee sought release of goods seized during transport from Delhi to Siliguri.

SLP dismissed against impugned order of High Court however, there were sufficient reasons with Assistant Commissioner to pass order of seizure and reasons had been given in seizure order, hence, said order could not have been interfered with – Whether SLP against said impugned order was to be dismissed – Held, yes 

Citation: [2018] 93 341 (SC)