Allahabad HC: Goods Release Ordered as Invoice Value Applies Under Sec. 129(1)(a)

Beena Traders And 6 Others Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court examined a writ petition challenging the detention of goods and a vehicle, along with subsequent proceedings initiated under Section 129 of the CGST Act read with the IGST Act. The petitioners confined their challenge to the legality of proceedings under Section 129. The central issue was whether detained goods should be released under Section 129(1)(a) based on the value declared in the invoice, or under Section 129(1)(b) as applied by the authorities. The petitioners argued that they were ...