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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of Section 129 of the CGST Act - restraint on ...


Court Upholds Section 129 of CGST Act on Bank Guarantee Restraint, Protecting Respondents' Interests in Pending Adjudication.

August 13, 2019

Case Laws     GST     HC

Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication - there is no illegality, error or impropriety in the judgment of the learned Single Judge

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