Govt mistake in making GST Law for detention and seziure
Power to issue notice and pass order of detention, seizure and release of goods and conveyances in transit.
Video Lecture explaining mistake of Govt in Section 129(3) of CGST Act 2017
Relevant Section 129(3) of CGST Act 2017
The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a)or clause (b)or clause (c).
Comment : For bold letters ,Govt should have mentioned in Section 129(3) of CGST Act as under
” under clause (a)or clause (b)or clause (c) under subsection 1 “
Refer Topic wise commentary on GST Act of India