TMI BlogDetention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consigneeX X X X Extracts X X X X X X X X Extracts X X X X ..... under review focused on the interpretation and application of Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act). This case presents a significant insight into the nuances of tax law, particularly concerning the detention, seizure, and release of goods in transit. Factual Background The case involved a writ petition filed under Article 226 of the Constitution of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upon payment of the applicable tax and penalty, where the owner of the goods comes forward. Section 129(1)(b): Release of goods upon payment of a different scale of tax and penalty, where the owner does not come forward. Court's Interpretation and Application The High Court, in its judgment, emphasized the proper application of Section 129 based on the ownership of the goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the application of Section 129 of the CGST Act, particularly in determining the appropriate subsection for the release of detained goods. It highlights the significance of maintaining proper tax invoices and E-way bills during the transportation of goods. The decision serves as a precedent for similar cases, ensuring that the law is applied uniformly and justly. Full Text : 2023 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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