2018 (12) TMI 295

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..... entitle for the release the same in accordance with the provisions of Section 129 (1) (a) of the Act. Penalty - Held that:- The penalty order has nothing to do with the order of the release and it can be challenged in the appropriate forum independently. Petition disposed off. - Writ Tax No. - 1480 of 2018 - - - Dated:- 26-11-2018 - Pankaj Mithal And Pankaj Bhatia JJ. For the Petiti .....

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..... 1) (a) of the Act alone could have been demanded. Since the petitioner is the selling dealer and the sale transaction has not attained finality, he continues to be the owner of the goods and is therefore entitle for the release the same in accordance with the provisions of Section 129 (1) (a) of the Act. Sri Tripathi submits that a penalty order has already been passed. The penalty order .....

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