https://www.taxtmi.com/caselaws?id=419547 The Court upheld the Single Bench's order in an intra Court appeal involving an interim order challenging tax and penalty under the CGST Act, 2017. The goods detained in West Bengal, consigned to Assam, were deemed unsuitable for consumption, and the vehicle had deteriorated. The Court directed the return of goods to the consignor in Uttar Pradesh, with a bond and undertaking for the disputed tax amount. The judgment emphasized balancing revenue protection and fairness, instructing compliance with specified conditions for release within three days, highlighting the non-precedential nature of the decision. en-us Tue, 08 Mar 2022 00:00:00 +0530 Wed, 25 May 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419547 The Court upheld the Single Bench's order in an intra Court appeal involving an interim order challenging tax and penalty under the CGST Act, 2017. The goods detained in West Bengal, consigned to Assam, were deemed unsuitable for consumption, and the vehicle had deteriorated. The Court directed the return of goods to the consignor in Uttar Pradesh, with a bond and undertaking for the disputed tax amount. The judgment emphasized balancing revenue protection and fairness, instructing compliance with specified conditions for release within three days, highlighting the non-precedential nature of the decision. Case-Laws VAT and Sales Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419547