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Payment of tax and penalty u/s 129(1) by owner of goods.

Goods in Transit — After the goods were intercepted, the petitioner approached the authorities with an intention to get the goods and the vehicle released after the payment of tax as was payable under Section 129(1)(a) of the GST Act. However, when the tax as was being paid by the petitioner was not accepted and imposition of tax was being done under Section 129 (1)(b) of the Act, an Appeal under Section 107 (1) of the Act was filed. However, the Appellate Court instead of adjudicating as to whether the amount was payable under Section 129 (1)(a) or under Section 129 (1)(b) adjudicated on different aspects as well on 28.1.2020, the petitioner has filed the instant petition under the Article 226 of the Constitution of India. Matter requires consideration. However, if the petitioner deposits the amount as is payable under Section 129(1)(a) of the GST Act, the goods and the vehicle shall be released. — Everest Trading Company Vs. State of U.P. Through Principal [2020] 21 TAXLOK.COM 048 (Allahabad)