Sunaiba Industries Vs State of U.P
Date: November 26, 2018
Subject Matter
Petitioner entitled for Release of Goods as the Sale Transaction has not attained Finality
Summary
The petitioner is the selling dealer and the sale transaction has not attained finality, he continues to be the owner of the goods and is therefore entitle for the release the same in accordance with the provisions of Section 129(1)(a) of the Act.
The petitioner is the selling dealer of the goods. The goods were being transported from Delhi to Kanpur in 30 builties. Only on account of improper invoice in respect of some of the builites, the goods have been seized and directed to be released on furnishing security and indemnity bond as provided under Section 129 (1) (b) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act).…