Supreme court judgement on Good seized by GST Officer- in favor of Revenue

Good seized by GST Officer

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SLP dismissed against impugned order of High Court that where assessee sought release of goods seized during transport from Delhi to Siliguri, however, there were sufficient reasons with Assistant Commissioner to pass order of seizure and reasons had been given in seizure order, said order could not have been interfered with
SUPREME COURT OF INDIA
Vardh Paper Products (P.) Ltd.
vs.
Commissioner of Commercial Tax/GST
A. M. KHANWILKAR AND NAVIN SINHA, JJ.
SPECIAL CIVIL APPEAL NO. 13483 OF 2018†
MAY  21, 2018
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, 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
 [Para 2]
[In favor of revenue]

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