2020 (3) TMI 566

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..... e Tax, for the reason that in Ext.P2 Delivery Chelan, instead of IGST inadvertently CGST and SGST was levied - HELD THAT:- The writ petition disposed off with a direction to the petitioner to seek the release of the goods and carriage on furnishing of the bank guarantee and other charges as enshrined under Section 129 subject to condition that the adjudicating authority would afford an opportunity .....

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..... s been invoked for issuing an appropriate direction to release the goods without collecting tax and penalty. 2. Having heard the counsel for the parties, I am of the view that this Court cannot have writ jurisdiction to adjudicate whether the error so reflected can be condoned or otherwise. In my view, the petitioner, if complies with the requirement as enshrined under Section 129 of the SGST an .....

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