Detention, seizure and release of goods & conveyances in transit - Section 129(3) of CGST Act, 2017 - The HC held that since the goods were accompanied by a proper tax invoice and E-way bill, the petitioner is deemed the owner u/s 129(1)(a), rather than Section 129(1)(b), for the purpose of calculating the penalty for release. Halder Enterprises Vs. State of U.P. (2026) 76 TLD 360 (All) Write your content here...
Dinesh Gangrade
Detention, seizure and release of goods & conveyances in transit...
