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 for confiscation of goods and conveyance and levy of penalty u/s 130 in Form GST MOV-10. The Deputy Director passed an order of c...