GST: HC directs Release of Goods Against 200% Security of Tax Imposable

Green India Vs State of U.P. and Another (Allahabad High Court) In the case of Green India Vs State of U.P. and Another, the petitioner, a registered person and owner of the goods, approached the Allahabad High Court seeking the release of goods seized by the Uttar Pradesh Goods and Services Tax (UPGST) authorities. The petitioner claimed that the goods were intercepted while being transported through Uttar Pradesh, and a penalty had been imposed based on the argument that the petitioner, as the consignee, had prepared the delivery challan for the goods. The revenue authorities contended that ...