https://www.taxtmi.com/highlights?id=66239 Release of detained goods - petitioner (revenue) had received intelligence that the goods are being transported twice over on the same set of invoices - If the assessee does not avail the benefit as accrue from Section 129, the department is clearly free to take recourse under Chapter 15 read with Section 122 of the CGST Act to take steps for determining the tax due liability and the penalty. - HC en-us Fri, 28 Oct 2022 18:44:42 +0530 Fri, 28 Oct 2022 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66239 Release of detained goods - petitioner (revenue) had received intelligence that the goods are being transported twice over on the same set of invoices - If the assessee does not avail the benefit as accrue from Section 129, the department is clearly free to take recourse under Chapter 15 read with Section 122 of the CGST Act to take steps for determining the tax due liability and the penalty. - HC Highlights GST Fri, 28 Oct 2022 18:44:42 +0530 https://www.taxtmi.com/highlights?id=66239