{"id":72433,"date":"2025-08-27T08:41:03","date_gmt":"2025-08-27T03:11:03","guid":{"rendered":""},"modified":"2025-08-27T08:41:03","modified_gmt":"2025-08-27T03:11:03","slug":"detention-seizure-under-section-129-1-b-upheld-where-consignments-had-forged-documents-and-igst-competence-sustained","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72433","title":{"rendered":"Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustained"},"content":{"rendered":"<p>Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustained<br \/>Case-Laws<br \/>GST<br \/>The HC upheld the impugned detention and seizure orders and dismissed the petitioner&#39;s challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific except<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91974\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustainedCase-LawsGSTThe HC upheld the impugned detention and seizure orders and dismissed the petitioner&#8217;s challenge. The Court held that an off<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72433","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72433"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72433\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}