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of <h1>Penalty recomputed under Section 129(1)(a); goods releasable on deposit of invoice-based penalty within three weeks.</h1> HC set aside the impugned order and directed authorities to recompute the penalty under Section 129(1)(a) of the U.P. GST Act (not Section 129(1)(b)) ... Levy of penalty in terms of Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017 - e-way bill not accompanying the goods - goods were found accompanying with the tax invoice clearly disclosing full particulars of the owner of the goods, a registered dealer - HELD THAT:- Whatever infringement may have been alleged for reason of e-way bill not accompanying the goods, it may have resulted in penalty in terms of Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'), only. However, the Adjudicating Authority has erroneously computed the penalty in terms of Section 129(1)(b) of the Act. On that issue, reliance has been placed on Halder Enterprises vs State of U.P. [2023 (12) TMI 514 - ALLAHABAD HIGH COURT] where it was held that 'the order passed by the authorities dated October 19, 2023 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.' For reason of similar facts and there have been no other dispute, no useful purpose would be served in keeping the present petition pending or calling for counter affidavit at this state, let the writ petition be decided with the consent of the parties at the fresh stage. The impugned order dated 26.08.2025 is set aside with the direction upon the authorities to determine the quantum of penalty in accordance with Section 129(1)(a) of the Act within a period of three weeks from today - Subject to the petitioner depositing the penalty amount in terms of Section 129(1)(a) of the Act on the value of the goods as mentioned in the tax invoice, the goods may be released forthwith. Petition disposed off. Petition challenges notice in DRC-01/Form GST MOV-07 dated 20.08.2025 and order in GST Form GST MOV-09 dated 26.08.2025 under the U.P. Goods and Services Tax Act, 2017. Facts: goods were accompanied by tax invoice disclosing full particulars of the owner, a registered dealer. Tribunal held that non-production of e-way bill could attract penalty under Section 129(1)(a) of the Act, not the higher computation applied under Section 129(1)(b); reliance placed on Halder Enterprises v. State of U.P., including the quoted direction: '12. In light of the above, the order passed by the authorities dated October 19, 2023 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.' Order set aside the impugned 26.08.2025 order and directed authorities to determine penalty under Section 129(1)(a) within three weeks; upon deposit of that penalty calculated on invoice value, goods to be released forthwith. Remaining disputes to be pursued by statutory remedies.
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