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2023 (12) TMI 514 - ALLAHABAD HIGH COURTRelease of detained goods alongwith vehicle - owner of the goods - proceeding initiated under Section 129 of the CGST Act - whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act? - HELD THAT:- In the present case, goods were found with proper tax invoice and E-way bill belonging to the petitioner. Hence, Circular dated December 31, 2018 would apply and the petitioner would be deemed to be the owner of the goods. Ergo, the goods would have to be released in terms of Section 129(1)(a) of the CGST Act. The order passed by the authorities dated October 19, 2023 is quashed and set aside. The authorities are directed to carry out the exercise in terms of Section 129(1)(a) of the CGST Act within a period of three weeks from today - Petition allowed.
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