Release of goods in terms of the provision of Section 129(1)(a)...

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High Court acknowledged the petitioner's status as the consignee of the goods but emphasized their position as the registered owner. It concurred that, as per Section 129(1)(a) of the U.P.G.S.T. Act 2017, the goods are liable to be released in favor of the registered owner, which in this case, is the petitioner. The Court upheld the petitioner's right to obtain the release of goods.