2024 (3) TMI 1160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Shubham Agrawal, learned counsel for the petitioner states, the petitioner is willing to obtain release of the goods without prejudice of his rights to contest the penalty proceedings. 2. In that regard, it has been submitted, undisputedly, the petitioner is a registered person and the owner of the goods. Therefore, in any case, goods are liable to be released in his favour in terms of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... imposed. At the same time, upon query made, learned counsel for the revenue fairly states, no person other than the petitioner has claimed the goods. 4. Undoubtedly, under Section 129 of UPGST Act, 2017, different rates of penalties are prescribed depending upon the status of the person viz-a-viz, the goods that may have been seized. Again, undoubtedly the owner of the goods may not be visited....