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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether detained goods were liable to be released under Section 129(1)(a) of the Central Goods and Services Tax Act, 2017, or could be dealt with under Section 129(1)(b) of that Act.
Analysis: The writ petition challenged detention of goods and the consequential order under Section 129 of the Central Goods and Services Tax Act, 2017. The petitioner asserted ownership of the goods and sought release under Section 129(1)(a), while the authorities proceeded on the basis of Section 129(1)(b). The facts and issue were found to be similar to the earlier decision of the Court relied upon by the petitioner, and no reason was found to take a different view.
Conclusion: The goods were held to be releasable under Section 129(1)(a) of the Central Goods and Services Tax Act, 2017, and the impugned order dated 27 July 2024 was quashed and set aside. The authorities were directed to carry out the exercise accordingly.
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