https://www.taxtmi.com/caselaws?id=779804 HC set aside the impugned order and directed authorities to recompute the penalty under Section 129(1)(a) of the U.P. GST Act (not Section 129(1)(b)) within three weeks, holding that only penalty under 129(1)(a) was permissible where goods accompanied an invoice showing the registered owner. Subject to the petitioner depositing the penalty computed on the invoice value under Section 129(1)(a), the goods shall be released forthwith. Petition disposed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779804 HC set aside the impugned order and directed authorities to recompute the penalty under Section 129(1)(a) of the U.P. GST Act (not Section 129(1)(b)) within three weeks, holding that only penalty under 129(1)(a) was permissible where goods accompanied an invoice showing the registered owner. Subject to the petitioner depositing the penalty computed on the invoice value under Section 129(1)(a), the goods shall be released forthwith. Petition disposed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779804