Detention of goods & vehicle under GST: HC explains Provisions of Section 129 & 130

Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam) Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof within a period of 14 days from the date of passing of the order under Section 129, it does not follow that in all cases where Section 130 of the GST Act is invoked, they have to be preceded by a detention of the goods/vehicle while in transit. As already noted, the proceedings under Sect...