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2023 (12) TMI 358 - HC - GSTActual owner of goods - Detention order - penalty imposed under section 129 (1) (b) of UPGST Act - HELD THAT:- The petitioner is to be treated as owner of the goods as the goods were detained along with proper e-invoice and e-way bill. In view of the same, the release of the goods upon payment penalty is required to be made under section 129 (1) (a) of the Act. In the present case, the order passed by the Assistant Commissioner dated November 22, 2023 has quantified the penalty under section 129 (1) (b) of the Act and, accordingly, the same is bad in law. The impugned order set aside - petition disposed off.
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