https://www.taxtmi.com/caselaws?id=419814 The HC dismissed the State's appeal against an order releasing detained goods (two trucks of steel products) belonging to the deceased dealer's wife. The Court upheld the Single Judge's order as the respondent had paid 100% of the disputed tax and 10% of the penalty, adequately protecting revenue interests. The Court noted that while Section 129 of CGST Act prescribes a 200% penalty, technical objections should be addressed by the Single Judge. The respondent was in process of registering herself as a dealer under Section 93 of W.B.GST Act, which addresses liability of legal representatives. The decision was specific to these facts and not to be treated as precedent. en-us Fri, 18 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419814 The HC dismissed the State's appeal against an order releasing detained goods (two trucks of steel products) belonging to the deceased dealer's wife. The Court upheld the Single Judge's order as the respondent had paid 100% of the disputed tax and 10% of the penalty, adequately protecting revenue interests. The Court noted that while Section 129 of CGST Act prescribes a 200% penalty, technical objections should be addressed by the Single Judge. The respondent was in process of registering herself as a dealer under Section 93 of W.B.GST Act, which addresses liability of legal representatives. The decision was specific to these facts and not to be treated as precedent. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419814