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TMI Blog2024 (9) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the petitioner has submitted that the present case is squarely covered by the judgment of this Court in M/s Halder Enterprises v. State of U.P. and others reported in 2024 (2) ADJ 660 (DB) . He has further relied on a judgement of this Court passed in Writ Tax No.1464 of 2022 [S/S S.K. Trading Co And Another vs. Additional Commissioner Grade 2 (Appeal) And Another, decided on Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent 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 on the basis of valuation as specified in the invoice. 9. As the petitioner has not pressed for the other prayers in the writ petition, the same may be pursued by it before the appropriate forum. 10. With the aforesaid direction, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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