GST DAILY – 368 : Goods to be released u/s 129(1)(a) if owner produces valid documents; order u/s 129(1)(b) quashed

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Goods to be released u/s 129(1)(a) if owner produces valid documents; order u/s 129(1)(b) quashed

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF S.M. Enterprises V/s State of U.P., decided on 12-9-2024

👉 Issue:-

✔️ Can seized goods be released U/Section 129(1)(a) if owner produces valid documents?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee contended that goods should be released under Section 129(1)(a) of CGST Act rather than Section 129(1)(b), impugned order was quashed and directed authorities to release goods as per Section 129(1)(a) within three weeks.

Section 129(1)(a) :- Where the owner of the goods comes forward for payment of such penalty Section 129(1)(b) Where the owner of the goods does not come forward for payment of such penalty