2024 (9) TMI 1400 - HC - GST

Detention of the goods and vehicle of the petitioner - Section 129 of the Central Goods and Services Tax Act, 2017 read with Section 20 of Integrated Goods and Services Tax Act, 2017 - whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act read with IGST Act? - HELD THAT - The present case is squarely covered by the judgment of this Court in H/S HALDER ENTERPRISES VERSUS STATE OF U.P. AND OTHERS 2023 (12) TMI 514 - ALLAHABAD HIGH COURT where it was held that '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'. On a bare perusal of the record and the judgment cited above, it is found that there are 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 read with IGST Act. The order passed by the authorities dated September 12, 2024 is quashed and set aside. The respondent authorities are directed to carry out the exercise in terms of Section 129(1)(a) of the CGST Act read with IGST Act within a period of three weeks from today - Petition allowed.

Summary

The writ petition challenges detention of goods under CGST Act. Petitioner seeks release of goods under Section 129(1)(a). Court quashes order and directs release under Section 129(1)(a) based on invoice valuation. Other prayers can be pursued separately. Writ petition allowed. (Case citation: TMI, Allahabad High Court)