https://www.taxtmi.com/caselaws?id=390111 The court dismissed a writ petition seeking the release of a detained vehicle under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, as the registered owner, argued against liability for the penalty, claiming no connection to the goods. The court held that section 129 encompasses both goods and conveyances, thus imposing liability on the owner for release. The petitioner's attempt to segregate liability was rejected, emphasizing compliance with the Act's procedures. The dismissal allows the petitioner to pursue statutory remedies. Compliance with the Act's provisions on detention and release of goods and conveyances is crucial, irrespective of ownership claims. en-us Fri, 06 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390111 The court dismissed a writ petition seeking the release of a detained vehicle under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, as the registered owner, argued against liability for the penalty, claiming no connection to the goods. The court held that section 129 encompasses both goods and conveyances, thus imposing liability on the owner for release. The petitioner's attempt to segregate liability was rejected, emphasizing compliance with the Act's procedures. The dismissal allows the petitioner to pursue statutory remedies. Compliance with the Act's provisions on detention and release of goods and conveyances is crucial, irrespective of ownership claims. Case-Laws GST Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390111