Goods detained under CGST/SGST Act to be released on simple bond without sureties

Sameer Mat Industries & Kaleel Mat Industries v State of Kerala (Kerala High Court) Detention notice under the provisions of CGST/SGST Act, 2017 cannot be issued in case of inter-State movement of goods, as it is not under the jurisdiction of the detaining officer Authorities appointed by the State have been empowered to implement the provisions of the enactments which regulates the inter-State as also the intra-State trade. However the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the ...