Detention of Goods under GST: Section 129: of the Act should not be resorted to for every lapse and the bonafide of the case has to be seen and decided upon.




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Detention of Goods under GST: Section 129: of the Act should not be resorted to for every lapse and the bonafide of the case has to be seen and decided upon.

 

 

The Calcutta High Court order has made a remarkable order in the case of Assistant Commissioner, State Tax, Durgapore Range, Government of West Bengal. VERSUS Ashok Kuamr Sureka, Proprietor of Subham Steel regarding the detention of goods under GST.

In this case, the revenue has appealed against the judgment of the Hon’ble SB in case of detention of goods and conveyance of release of the same under section 129 of the CGST Act on account of the expiry of EWB has been dismissed.

Hon’ble DB has noted that since the bonafide of the Respondent assessee has been established in the matter, the Dept appeal is devoid of any merits and also ordered that refund of the entire tax and penalty be made within 2 weeks of the order of the Court.

Thus the proceedings under section 129 of the Act should not be resorted to for every lapse and the bonfire of the case has to be seen and decided upon.

The copy of the order is as under:Calcutta HC




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