Bharti Airtel Limited Vs State Of UP
Date: October 19, 2022
Subject Matter
No provision exists under section 129 for determination of tax due. Recourse must be taken to Sections 73, 74, 75 of the Act
Summary
Section 129, can be invoked by the department with regard to the goods in transit and the goods can be released only in the event the owner of the goods comes forward for payment of penalty as specified in clause (a) or (b) or (c) of Section 129 (1)…
1. Supplementary Affidavit filed by the petitioner is taken on record. 2. Heard Sri Ashish Mishra, the counsel for the petitioner and the learned Standing Counsel, who appears for the respondents. 3. The present petition has been filed challenging the order dated 17.10.2018 purportedly to be passed in exercise of the power under Section 129 of the CGST Act as well as the order dated 31.10.2020 pas…