https://www.taxtmi.com/caselaws?id=439368 The HC held that authorities incorrectly proceeded to determine tax liability and penalty solely under Section 129 of the GST Act, which is not contemplated for tax determination. Section 129 provides alternative dispute resolution for goods in transit, allowing release upon penalty payment, but tax determination requires invoking Sections 73 or 74 of CGST Act. The court found prima facie case for interim relief, ordering vehicle release upon payment of demand excluding CESS amount, with bank guarantee required for CESS portion. Matter scheduled for final hearing after six weeks before appropriate Circuit Bench. en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439368 The HC held that authorities incorrectly proceeded to determine tax liability and penalty solely under Section 129 of the GST Act, which is not contemplated for tax determination. Section 129 provides alternative dispute resolution for goods in transit, allowing release upon penalty payment, but tax determination requires invoking Sections 73 or 74 of CGST Act. The court found prima facie case for interim relief, ordering vehicle release upon payment of demand excluding CESS amount, with bank guarantee required for CESS portion. Matter scheduled for final hearing after six weeks before appropriate Circuit Bench. Case-Laws GST Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439368