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of The summary focuses on the challenge to proceedings initiated u/s 129 of the CGST Act read with Section 20 of the IGST Act, involving a penalty order for the movement of goods without proper documents. The key points are: The goods were accompanied by dated documents, but the petitioner's registration was suspended by the jurisdictional authorities after the documents were issued. A coordinate Bench of the High Court, in the Halder Enterprises case, held that if goods are found with proper tax invoices and e-way bills, the circular dated 31.12.2018 would apply, deeming the petitioner as the owner, and the goods should be released u/s 129(1)(a) of the CGST Act. In the present case, the respondents did not dispute the presence of proper tax invoices and e-way bills, and the action was solely based on the suspension of registration. The High Court, relying on its previous decisions, set aside the impugned order and allowed the petition.
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