Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods

Tirupati Agro Commodities Vs State of U.P. And 2 Others (Allahabad High Court)  Case Summary: The case involves a penalty imposed on the petitioner under Section 129(3) of the U.P. Goods and Services Tax Act, 2017. The penalty was levied solely on the grounds of misclassification of goods, even though all necessary documents—invoice and e-way bill—were duly furnished. Key Legal Provisions Involved: Section 129 of the CGST/SGST Act: Deals with: Detention, seizure, and release of goods and conveyances in transit. Section 129 of the CGST/SGST Act deals with the detention and seizure of go...