Detention order quashed as notice not issued as mandated u/s. 129(3) of GST Act

Khatu Enterprises Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is disposed of. Facts- The petitioner is a sole proprietorship firm engaged in trading of brass scrap. The petitioner is registered under the provisions of Goods and Service Tax Act, 2017. The petitioner sold 3,042 Kgs of Brass Crop to M/s Gatral Metals situated in Jamnagar, Gujarat on FOB basis on 30.4.2025 and the goods were transported by the pet...