Tax Invoice & E-Way Bill Establish Assessee’s Ownership under CGST Act: Allahabad HC

Halder Enterprises Vs State of Uttar Pradesh and Others (Allahabad High Court) The Allahabad High Court recently addressed a writ petition challenging the detention of goods and the vehicle of the petitioner under the Central Goods and Services Tax (CGST) Act, 2017. The main issue in the case was whether the goods should be released under Section 129(1)(a) or 129(1)(b) of the CGST Act. The petitioner, who was the owner of the goods, sought release under Section 129(1)(a), which involves payment of tax and penalty by the owner, while the authorities calculated the penalty under Section 129(1)(b...