https://www.taxtmi.com/caselaws?id=418908 The Punjab and Haryana HC allowed a petition seeking release of a conveyance along with goods. The petitioner argued that under Section 130 of the Central Goods and Services Act, 2017, the owner of goods and owner of conveyance are separate entities, and one's liability cannot be imposed on the other. The HC, relying on precedent, held that vicarious liability cannot be extended indefinitely. The court rejected the state's argument and directed immediate release of the conveyance, while allowing confiscation and disposal of goods in accordance with law. en-us Tue, 15 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418908 The Punjab and Haryana HC allowed a petition seeking release of a conveyance along with goods. The petitioner argued that under Section 130 of the Central Goods and Services Act, 2017, the owner of goods and owner of conveyance are separate entities, and one's liability cannot be imposed on the other. The HC, relying on precedent, held that vicarious liability cannot be extended indefinitely. The court rejected the state's argument and directed immediate release of the conveyance, while allowing confiscation and disposal of goods in accordance with law. Case-Laws GST Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418908