2024 (5) TMI

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..... no.2 to seek release of goods under Section 129 (1) (a) of the CGST Act, 2017, the goods and vehicle may be released subject to petitioner depositing the tax and penalty in terms of 129 (1) (a) of the CGST Act, 2017. Notwithstanding such deposit, the petitioner may be entitled to appeal against the penalty that may eventually be imposed. - Hon'ble Saumitra Dayal Singh And Hon'ble Donadi .....

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..... bmit, the impugned penalty order is appellable and that the forum of appeal is available. 2. On the request of learned counsel for the petitioner, put up as fresh on 21.5.2024. 3. Today, at the outset, Sri Aditya Pandey, learned counsel for the petitioner states that the petitioner is the bonafide owner/consignee of the goods. To that extent, there is no doubt. Therefore, the petitioner may be ent .....

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