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S.M. ENTERPRISES vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c

Petitioner / Applicant

S.M. ENTERPRISES
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 12, 2024
Order No.

Writ Tax No. - 1276 of 2024

Citation

2024(9) TAXREPLY 11012
Original Order
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ORDER

ORDER 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") read with Section 20 of Integrated Goods and Services Tax Act, 2017. 2. At the outset, counsel appearing on behalf of the petitioner has restricted the prayers made in the writ petition to the proceeding initiated under Section 129 of the CGST Act. 3. The main issue in this writ petition is whether the goods may be released by the authorities under Section 129(1)(a) or 129(1)(b) of the CGST Act read with IGST Act. 4. The main contention of the learned counsel for the petitioner is that the petitioner is the owner of the goods and, therefore, goods are to be released as per Section 129(1)(a) of CGST Act read wi....

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