https://www.taxtmi.com/highlights?id=54624 Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the tax payable, then Section 129 (1)(a) of the Act is attracted. But when already the appellants have passed an order u/s 129 (1)(b) of the Act, by rejecting the documents tendered by the person in charge, until and unless that order is set aside, no order can be passed u/s 129 (1)(a) of the Act. - HC en-us Fri, 04 Sep 2020 18:49:52 +0530 Fri, 04 Sep 2020 18:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54624 Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the tax payable, then Section 129 (1)(a) of the Act is attracted. But when already the appellants have passed an order u/s 129 (1)(b) of the Act, by rejecting the documents tendered by the person in charge, until and unless that order is set aside, no order can be passed u/s 129 (1)(a) of the Act. - HC Highlights GST Fri, 04 Sep 2020 18:49:52 +0530 https://www.taxtmi.com/highlights?id=54624