GST: Detention proceedings cannot be transformed into confiscatory proceedings

Rajeev Traders Vs Union of India (Karnataka High Court)

Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.

Facts-

Post physical verification of the goods and conveyance, conducted on 14.09.2021, on 28.09.2021 the officer passed order of detention u/s 129. On 29.09.2021, the Deputy Director DGGI Zonal Unit proceeded to issue a notice

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