A single-judge bench of Madras High Court observed that in law and on the clear language of Section 129 of the Central Goods and Services Tax Act, 2017 , the impugned retention of the vehicle is clearly invalid.
Appellant was travelling from Guwahati to Kanpur and he was arrested from Pandit Deendayal Upadhyay Railway Station (Mughalsarai). He was charged of gold biscuits (3652.270 gms. amounting Rs.1,42,07,330/) were smuggled by the Appellant