TMI Blog2022 (10) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The plain reading of the provisions of CGST Act makes it clear that the provisions as contained in Chapter 19 including Section 129 are the provisions for release of goods intercepted during transportation on the ground as engrafted therein and provides an opportunity to the assessee to take the benefit and to come forward for release of the goods on payment of the amounts as indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e non-existent, there are no reason to interfere with the order passed by the appellate authority, in exercise of powers under Section 226 of the Constitution of India - petition dismissed. - Writ - C No. - 20203 of 2019 - - - Dated:- 20-10-2022 - Hon'ble Pankaj Bhatia, J. For the Petitioner : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. Heard learned Counsel appearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the said statement, the authorities proceeded to pass an order under Section 129(3) of the CGST Act after serving the copy of the notice to the respondent, whereby the respondents were directed to pay the tax on the goods being transported amounting to Rs.7,23,700/- and further cess of Rs.19,05,024/-. The said order was challenged by the respondents by preferring an appeal. The appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the said set of E-way bills would use neither emerged in the assessment order nor is there any basis to arrive at the conclusion that the appellate authority rightly allowed the appeal preferred by the respondent and directed for release of goods and the transport vehicle. The plain reading of the provisions of CGST Act makes it clear that the provisions as contained in Chapter 19 inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eps for determining the tax due liability and the penalty. In the present case, as the respondent has not approached for availing the benefit that flow from Section 129, coupled with the fact that the appellate authority found that the basis for initiating proceedings were non-existent, I do not see any reason to interfere with the order passed by the appellate authority, in exercise of powers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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