Held - As seen from section 129(3) of the Central Goods and Services Tax Act, 2017, the proper officer after detaining the goods or conveyance shal.....

Held - In this case, admittedly, neither order of detention nor show cause notice have been issued in time. The date of interception of vehicle is .....

Held - The acts of interception and retention, though an invasion into the rights of citizens, have been accorded statutory sanction in pursuance o.....