https://www.taxtmi.com/caselaws?id=415465 The court ruled that as the petitioner had not been declared the owner of the goods and had offered to pay the penalty, the goods would be released upon payment of the penalty under Section 129(1)(a) and providing security for the remaining amount as determined by the proper officer in the impugned order. The judgment delved into the genuineness of invoices, liability for penalty, and determination of goods' owner under the relevant provisions of the Acts and circulars. en-us Thu, 02 Dec 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415465 The court ruled that as the petitioner had not been declared the owner of the goods and had offered to pay the penalty, the goods would be released upon payment of the penalty under Section 129(1)(a) and providing security for the remaining amount as determined by the proper officer in the impugned order. The judgment delved into the genuineness of invoices, liability for penalty, and determination of goods' owner under the relevant provisions of the Acts and circulars. Case-Laws GST Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415465