2024 (9) TMI 1478 - HC - GST

Detention of the goods and vehicle of the petitioner - whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act? - HELD THAT - The facts and issue in the present writ petition are quite similar to one in H/S HALDER ENTERPRISES VERSUS STATE OF U.P. AND OTHERS 2023 (12) TMI 514 - ALLAHABAD HIGH COURT . In light of the same, we see no reason why this Court should take a different view of the matter. Ergo, the goods would have to be released in terms of Section 129(1)(a) of the CGST Act. Accordingly, the order passed by the authorities dated July 27, 2024 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. The writ petition is allowed.

Summary

The writ petition challenges detention of goods and vehicle under CGST Act. Petitioner seeks release of goods under Section 129(1)(a). Court quashes order, directs release under Section 129(1)(a) within three weeks. Other prayers can be pursued separately. Writ petition allowed.