9911796707
TMI Blog2024 (9) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and issue in the present writ petition are quite similar to one in H/S HALDER ENTERPRISES VERSUS STATE OF U.P. AND OTHERS [ 2023 (12) TMI 514 - ALLAHABAD HIGH COURT] . In light of the same, we see 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. Accordingly, the order passed by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayers made in the writ petition to the proceeding initiated under Section 129 of the CGST Act. 3. The main issue in this writ petition is whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act. 4. The main contention of the learned counsel for the petitioner is that the petitioner is the owner of the goods and, therefore, goods are to be released ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent view of the matter. Ergo, the goods would have to be released in terms of Section 129(1)(a) of the CGST Act. 8. Accordingly, the order passed by the authorities dated July 27, 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 within a period of three weeks from today. 9. As the petitioner has not pressed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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