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    <title>2020 (2) TMI 1187 - ALLAHABAD HIGH COURT</title>
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    <description>The Court noted discrepancies in tax imposition under Sections 129(1)(a) and 129(1)(b) of the GST Act, leading to confusion and subsequent appeal. The Appellate Court&#039;s deviation from the core tax liability issue prompted a petition under Article 226 of the Constitution of India. The case involved the interpretation of a Government Order under Section 168 of the U.P. GST Act, 2017, regarding ownership rights based on possession of an invoice. The Court directed the filing of affidavits and ordered the release of goods upon payment under Section 129(1)(a) of the GST Act.</description>
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