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TMI Blog2024 (9) TMI 1395X 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 ..... today - Petition allowed. - Hon'ble Shekhar B. Saraf And Hon'ble Manjive Shukla JJ. For the Petitioner : Aditya Pandey 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 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 129(1)(b) of the CGST Act read with IGST Act by an order dated July 29, 2024. 5. Counsel appearing 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) . 6. Counsel appearing on behalf of the petitioner has further relied on a judgement of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee 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. 9. Accordingly, the order passed by the authorities dated July 29, 2024 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 read with IGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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