Allahabad HC Quashes GST Detention Order as Goods Owner Entitled to Section 129(1)(a) Relief

Bishnu Supply Co Vs State of U.P. and Another (Allahabad High Court) The writ petition was filed under Article 226 of the Constitution of India challenging the detention of the petitioner’s goods and vehicle and the subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. At the outset, the petitioner restricted its challenge to the proceedings initiated under Section 129 of the CGST Act. The principal issue before the Court was whether the goods were liable to be released under Section...