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2020 (2) TMI 1187 - HC - GSTRelease of goods alongwith the vehicle - Section 129(1)(a) of the GST Act - an Appeal under Section 107 (1) of the Act was filed - HELD THAT:- When, however, the Appellate Court instead of adjudicating as to whether the amount was payable under Section 129 (1) (a) or under Section 129 (1) (b) adjudicated on different aspects as well on 28.1.2020, the petitioner has filed the instant petition under the Article 226 of the Constitution of India - Learned counsel for the petitioner further submitted that under Section 168 of the U.P. GST Act, 2017, a certain Government Order had also been issued on 1.7.2017 (annexed as annexure no. 6 to the writ petition) which states that when the invoice is there it would be deemed that the person from whose possession the invoice is found would the owner and when the invoice came from the petitioner, it shall be deemed to be the owner. Matter requires consideration - However, if the petitioner deposits the amount as is payable under Section 129(1)(a) of the GST Act, the goods and the vehicle shall be released.
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