The honourable Jharkhand High Court in the case of M/s. AMI Enterprises Pvt. Ltd.Vs. Union of India through its Commissioner, Central Goods & Services Tax and Central Excise, District- East Singhbhum, Jamshedpur 2. Joint Commissioner(Appeals), Central Goods & Services Tax, Ranchi 3. Assistant Commissioner, Central Goods & Services Tax and Central Excise (Hqrs.), Jamshedpur 4. Inspector, Central Goods & Services Tax and Central Excise, Jamshedpur {W.P. (T) No. 2312 of 2022} has held that the goods or conveyance can not be detained or seized u/s 129 of the CGST Act, 2017 without serving a valid goods detention or seizure order to the person transp[orting the goods . The court has set aside the impugned order citing procedural infirmities and lack of proper opportunity to the petitioner or the person transporting to defend himself. This judgement once again put the onerous upon the department to strictly follow the procedure of law so that purpose and intention of the law can not be defeated ..

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