Tripura HC: GST Penalty Collected Without Sec.129(3) Order Is Illegal; Refund Ordered

R. G. Group Vs Union of India (Tripura High Court) The Tripura High Court addressed a writ petition filed by R. G. Group challenging the levy and collection of penalty under Section 129 of the Tripura State Goods and Services Tax (GST) Act, 2017, related to the detention of a consignment of electrical goods. The goods were detained on 9th July 2024 at Bagma, Gomati, Tripura, by the concerned GST authorities. Following the detention, the officials issued Forms GST MOV-01 and MOV-02 alleging that the person-in-charge of the consignment tendered expired E-Way Bills and that there was a mismatch w...