TMI Blog2023 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... e E-way Bills being the documents of title to the goods were accompanying the goods hence, the conclusion of the revenue that the petitioner was not the owner of the goods is patently erroneous. Consequently, the penalty proceedings were liable to be initiated under Section 129(1)(a) and not 129(1)(b) as has been done in the present case. Strong reliance has been placed upon the decision of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide - petition allowed. - Hon'ble Pritinker Diwaker,Chief Justice And Hon'ble Ashutosh Srivastava,J. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER 1. Heard Sri Shubham Agarwal, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel representing the Respondent No.2 and learned Standing Counsel, who has accepted notice on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st under Section 129(1) (a) to get the goods released considering the perishable nature of the goods and diminishing of its value substantially with the onset of monsoons. Strong reliance has been placed upon the decision of this Court in Writ (Tax) No.178 of 2023 (M/s Sahil Traders Vs. State of U.P.) decided on 25.05.2023 which applies squarely to the case at hand. 3. Sri Ankur Agarwal, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view expressed by the Coordinate Bench of this Court in the case of M/s Sahil Traders (Supra) we set aside the impugned penalty order dated 5.8.2023 passed in Form MOV-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017. The writ petition is allowed . The Respondent No.2 is directed to pass fresh order treating the petitioner to be eligible to the benefit of Section 129(1)(a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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